Supreme Court · 2024 INSC 630 · Decided 8 August 2024
K. Arumugam v. Union of India & Others ETC.
- Court
- Supreme Court of India
- Citation
- 2024 INSC 630 · [2024] 8 S.C.R. 830
- Case number
- CIVIL APPEAL No. 2842/2012
- Decided
- 8 August 2024
- Bench
- B.V. NAGARATHNA, N KOTISWAR SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Appellant-assessees purchased Kerala State Lotteries from the District Lottery Offices and other States' lotteries in bulk from registered promoters at a discounted rate. The appellant subsequently sold them to retailers on an outright sale basis. Whether the activity would attract service tax within the scope and ambit of Section 65(19)(ii) read with Section 65(105)(zzb) of the Finance Act, 1994. Finance Act, 1994 - s.65(19)(ii) r/w. s.65(105)(zzb) - Appellant was directed by the Superintendent of Central Excise,
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