K. Arumugam Etc. Etc vs Union Of India And Ors. Etc

insc-2024-630 Supreme Court of India 8 August 2024 • CIVIL APPEAL NO.2781; CIVIL APPEAL NO.2782; CIVIL APPEAL NO.2783; CIVIL APPEAL NO.2841; CIVIL APPEAL NO.2829 • 20 min read

Judges (2)

B.V. Nagarathna Delivered N. Kotiswar Singh Coram

Parties (2)

Union of India Respondent K. Arumugam Appellant

Case Significance

K. Arumugam Etc. Etc vs Union Of India And Ors. Etc is a Supreme Court of India decision dated August 8, 2024 (citation: insc-2024-630). Lottery ticket distributors challenged the levy of service tax under 'business auxiliary service' on their sale of state lottery tickets. The Supreme Court allowed the appeals, holding that lottery tickets are actionable claims (as held by the Constitution Bench in Sunrise Associates) expressly excluded from the definition of 'goods' under the Finance Act 1994, and the sale of lottery tickets by the State is a privileged activity, not a service. Refund of amounts paid was directed. The bench comprised Justices B.V. Nagarathna and N. Kotiswar Singh. The judgment was delivered by Justice B.V. Nagarathna.

Summary

Lottery ticket distributors challenged the levy of service tax under 'business auxiliary service' on their sale of state lottery tickets. The Supreme Court allowed the appeals, holding that lottery tickets are actionable claims (as held by the Constitution Bench in Sunrise Associates) expressly excluded from the definition of 'goods' under the Finance Act 1994, and the sale of lottery tickets by the State is a privileged activity, not a service. Refund of amounts paid was directed.

What was the outcome of K. Arumugam Etc. Etc vs Union Of India And Ors. Etc?

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2024-630)