2025:KER:28401 WP(C) No. 24747 of 2017 -1- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 3RD DAY OF APRIL 2025 / 13TH CHAITHRA, 1947 WP(C) NO. 24747 OF 2017 PETITIONER: VINODINI MADHU, AGED 46 YEARS, ATTAKULATHU VEEDU, ANANDAPALLI P.O., ADOOR, PATHANAMTHITTA-691 525. BY ADV. GIKKU JACOB RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110 001. 2 THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, P.B.NO.13, I C E BHAVAN,PRESS CLUB ROAD, THIRUVANANTHAPURAM-695 001. R1&R2 SRI.SREELAL N.WARRIER, STANDING COUNSEL THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:28401 WP(C) No. 24747 of 2017 -2- MOHAMMED NIAS C.P., J. ---------------------------------------------- W.P.(C) No.24747 of 2017 --------------------------------------------- Dated this the 3rd day of April, 2025 JUDGMENT The writ petition is filed seeking a declaration that the sale of lottery tickets does not come within the purview of auxiliary service or taxable service as defined under Section 65 of the Finance Act, 1994, and is consequently not a taxable service within the meaning of Section 65(105) of the Finance Act, 1994. 2. It is submitted by both sides that the issue is covered against the Department by the judgment of the Honourable Supreme Court reported in Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289]. In view of the above, the writ petition is allowed as prayed for. Sd/- MOHAMMED NIAS C.P. JUDGE bpr 2025:KER:28401 WP(C) No. 24747 of 2017 -3- APPENDIX OF WP(C) 24747/2017 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER DATED 14.3.2014 IN WPC NO. 24845 OF 2013. EXHIBIT P2 TRUE COPY OF INTERIM ORDER DATED 03.3.2015 IN WPC NO. 6605/2015. EXHIBIT P3 TRUE COYP OF THE ORDER DATED 28.10.2015 IN WPC NO. 32656/2015. EXHIBIT P4 TRUE COPY OF THE ORDER DATED 25.11.2015 IN WPC NO. 35647/2015. EXHIBIT P5 TRUE COPY OF ORDER DATED 08.12.2016 IN WPC NO. 38223/2016. EXHIBIT P6 TRUE COPY OF ORDER DATED 01.2.2017 IN WPC NO. 354/2017. EXHIBIT P7 TRUE COPY OF NOTICE DATED 14.6.2017 ISSUED BY THE 2ND RESPONDENT.