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...statute book in the case of UOI v. Martin Lottery Agencies Ltd. - (S.C.). It has been held that by an explanation, a substantive law may also be introduced and if such law is introduced, it will have...the Apex Court decision in the case of Martin Lottery Agencies Ltd. (supra), the appeal is allowed.(Order dictated and pronounced in the open Court)...[Order per : D.N. Panda, Member (J)]. - Shri Batra learned Chartered Accountant submits that the lottery business carried out by appellant was considered by Tribunal while...
...603 which has been followed by the Hon’ble Sikkim High Court in Martin Lottery Agencies Ltd. v. Union of India - (Sikkim), holding that lottery tickets are not goods liable to...
...Union of India Vs Martin Lottery Agencies Ltd. reported in 2009 (14) S.T.R.593 (S.C.).
2. The addition to the explanation as above was...
...Barin Ghosh, C.J:— In a notice dated April 30, 2007 issued to Martin Lottery Agencies Ltd. it was held out by the Central Revenue that the nature of the transactions between the State...tax. The said notice was challenged by Martin Lottery Agencies Ltd. in a writ petition filed in this court, registered as W.P (C No. 19 of 2007. Central Revenue, despite opportunity given, did not file...lottery tickets are not goods, writ petitioner, i.e, Martin Lottery Agencies Ltd., cannot be said to be rendering any service in relation to the promotion of their client's goods, or marketing of their...
...retrospective in character following the law laid down in Union of India Vs. Martin Lottery Agencies Ltd. 2009 (14) STR 593 (SC). Therefore...Commissioner of Central Excise (Appeals), Trichy) CCE, Trichy Appellant M/s. Dalmia Cement (Bharat) Ltd. Respondent Appearance Shri B. Balamurugan, AC (AR) for the Appellant Shri S. Gokarnesan...
...cannot be levied. As held by the Apex Court in the case of Union of India v. Martin Lottery Agencies Ltd. reported in (S.C). The Notification No. 19/2008 cannot be said to have...Service”.2. The facts of the case are that the appellants entered into an agreement with M/s. Futura Polymers Ltd., a 100% EOU Division for transfer of technical know-how.... As per the agreement, the appellants agreed to transfer technical know-how in future and M/s. Futura Polymers Ltd., were at liberty to avail the advice of the appellants with regard to manufacture of...
.... Martin Lottery Agencies Ltd. - 2009 (14) S.T.R. 593 (S.C.) by Apex Court, the provision which imposes a burden is always considered declaratory and cannot be applied retrospectively. Therefore, the...D.N. Panda, Judicial Member:— It is settled principle of law by Apex Court in the case of Collector of Central Excise, Pune v. Daichi Karkaria Ltd...
.... MARTIN LOTTERY AGENCIES LTD., 2009 (14) S.T.R 593 (S.C) the explanation added to the above Rule shall have prospective application but not applicable retrospectively.3. Ld. DR on the...
...down in the case of Union of India v. Martin Lottery Agencies Ltd. reported in (S.C.).2. The addition to the explanation as above was recognized for...
....6. In case of Martin Lottery Agencies Ltd., though its offer was valid when it was accepted, the acceptance itself was conditional, subject to the final decision in Writ Petition No. 320/1999 (Even...even Martin Lottery Agencies Ltd. had defaulted, requiring the earnest money deposit famished by them to be forfeited. In this view of the matter, there is absolutely no justification for the...the earnest money stood forfeited.3. The State Government then offered the sole distributorship to the petitioner in Writ Petition No. 357/2000, i.e Martin Lottery Agencies on the same...
...notice was challenged by Martin Lottery Agencies Ltd. in a writ petition filed in this Court, registered as W.P. (C) No. 19 of 2007. Central Revenue, despite opport:unity given, did not file counter...would not be goods within the meaning of the definition clause in the Sale of Goods Act and if lottery tickets are not goods, writ:
petitioner, i.e, Martin Lottery Agencies ....
There is no dispute that liability to pay tax if any of Martin Lottery Agencies Ltd. accrued by a reason of
I
Finance ...
...Union of India v. Martin Lottery Agencies Ltd., (2009) 12 SCC 209 wherein it was stated that when a new concept of tax is introduced so as to widen...; Commissioner of Income Tax, Ahmedabad v. Gold Coin Health Food Pvt. Ltd., (2008) 9 SCC 622 and...]47. This Court in Commissioner of Income Tax, Bombay v. Podar Cement Pvt. Ltd., (1997) 226 ITR 625 (SC) noted that circumstances...
...in the Circular No. 334/1/2007, dt. 28-2-07. He submitted that this has been totally ignored to demand tax. He relied upon the decision of the Apex Court in the case of Martin Lottery Agencies Ltd. as...of Martin Lottery Agencies Ltd. observed “while discussing the amendment introduced w.e.f 16-5-08, by way of explanation in sub-clause (ii) of Section 65(19), explanation.... Therefore, in view of the ratio of the decision in the case of Martin Lottery Agencies Ltd., we consider that it would not be appropriate to apply the explanation retrospectively and levy Service Tax...
..., dated 28-2-2007. He submitted that this has been totally ignored to demand tax. He relied upon the decision of the Apex Court in the case of Martin Lottery Agencies Ltd. as reported in 2009-TIOL-16 (SC...question is whether the Service Tax can be levied w.e.f. 9-7-2004. Hon’ble Supreme Court in the case of Martin Lottery Agencies Ltd. observed “while discussing the amendment introduced w.e.f. 16-5-2008, by....” In any case, the appellants themselves have submitted that the liability can arise after 1-6-2007. Therefore, in view of the ratio of the decision in the case of Martin Lottery Agencies Ltd., we...
...the case of Martin Lottery Agencies Ltd. as reported in 2009-TIOL-16 (SC) = (S.C.) to support the submission that even if particular amendment is made adding explanation to insert provision to remove...agreement covers maintenance only.15. The next question is whether the Service Tax can be levied w.e.f. 9-7-94. Hon’ble Supreme Court in the case of Martin Lottery Agencies Ltd. observed...ratio of the decision in the case of Martin Lottery Agencies Ltd., we consider that it would not be appropriate to apply the explanation retrospectively and levy Service Tax w.e.f. 9-7-2004. In any...
...Union of India Vs. Martin Lottery Agencies Ltd.-2009 (14) S.T.R. 593 (S.C.) to substantiate the stand of Revenue that the amendment of...Court in the case of Martin Lottery Agencies Ltd. (supra) have ruled that by reason of an explanation, a substantive law may also be introduced and if a substantive law is introduced, it will have no...Martin Lottery Agencies Ltd. (supra). Since, the law is well settled by the Honble Apex Court in context with retrospective or prospective operation of the statute, the principles enunciated in the case of...
...Lottery Agencies Ltd [2009 (14) STR 503 (SC)] case, granting fair opportunity of hearing to the appellants.5. With the above direction, both the appeals are remanded to.../07/2010 and exclude the service in that respect provided prior to 01/07/2010 following the ratio laid down in Union of India v. Martin...
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...Notification No. 105/95-C.E., dated 28-8-1995, considering the Hon’ble Supreme Court’s decision in the case of UOI v. Martin Lottery Agencies Ltd. : (S.C.) and CESTAT Ahmedabad’s decision in the case of...Lottery Agencies Ltd. (supra) is quoted below :“35. Reverting to the decision of a Kerala High Court in CIT v. S.R. Patton [(1992) 193 ITR 49 (Ker.)] wherein Gujarat High Court’s judgment...Sirala Exports Ltd. v. CCE (supra), this amendment cannot be made effective retrospectively. In this regard, the decision of the Hon’ble Supreme Court in the case of UOI v. Martin...
...the FIRs was that the Sikkim Government entered into various agreements with the Distributor/Sole Purchaser between 1999 and 2009 to sell the lottery tickets. M/s Martin Lottery Agencies Ltd. was...selected as the sole distributor in the year 1999. The criminal conspiracy was hatched involving Mr. S. Martin, M/s Martin Lottery Agencies Ltd. and unknown officials of the Sikkim Government. The aim was...to unlawfully benefit M/s Martin Lottery Agencies Ltd. and Mr. S. Martin by cheating the Govt. of Sikkim. The allegations were made not only in reference to the offence under IPC but...