
Supreme Court Dismisses Union’s Appeals, Rules Lottery Distributors Not Liable for Service Tax:
The Supreme Court of India upheld the Sikkim High Court’s judgment declaring clause (zzzzn) of Section 65(105) of the Finance Act, 1994, unconstitutional, as it levied a service tax on lottery distributors. The Union Government’s appeal was dismissed by the top court, which ruled that activities connected with the promotion and marketing of lotteries are…