Supreme Court · 2025 INSC 181 · Decided 10 February 2025

Union of India & Others v. Future Gaming Solutions PVT. LTD. & Another ETC.

Court
Supreme Court of India
Citation
2025 INSC 181 · [2025] 2 S.C.R. 756
Case number
CIVIL APPEAL No. 4289/2013
Decided
10 February 2025
Bench
B.V. NAGARATHNA, N KOTISWAR SINGH (2-judge bench)
Outcome
Disposed off
Case type
Civil
Acts & sections cited
Constitution; Contract Act; Companies Act

Headnote

Matter pertains to the correctness of the judgments of the High Court setting aside various amendments made to the Finance Act, 1994; and whether sole distributor/purchaser of the lottery tickets is liable to pay service tax on the online lottery tickets. Finance Act, 1994 - ss.65(19), 65(105)(zzzzn), 65B(1), 65B(34), 65B(44), 65B(51), 66B, 66D(i), 66F, 65B(31A), 67 - Various amendment to the Finance Act, 1994, time to time - Sale of lottery tickets - Levy of service tax -

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