WP(C) NO. 26453 OF 2017 1 2025:KER:30548 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. MONDAY, THE 7TH DAY OF APRIL 2025 / 17TH CHAITHRA, 1947 WP(C) NO. 26453 OF 2017 PETITIONER: S.THIRUMALAI KUMAR AGED 26 YEARS, S/O T.SELVARAJ MOOKAMBILA ILLAM, TEMPLE ROAD, KOTTAYAM-686001. BY ADV SRI.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 JOINT COMMISSIONER CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, I.S. PRESS ROAD, KOCHI-682018. BY ADV RAJESH. K.RAJU OTHER PRESENT: SRI.SREELAL N.WARRIER, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 26453 OF 2017 2 2025:KER:30548 MOHAMMED NIAS C.P., J. ---------------------------------------------- W.P.(C) No.26453 of 2017 --------------------------------------------- Dated this the 07th 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 Hon'ble 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 Anu WP(C) NO. 26453 OF 2017 3 2025:KER:30548 APPENDIX OF WP(C) 26453/2017 PETITIONER EXHIBITS EXHIBIT-P1 TRUE COPY OF THE ORDER DATED 14/03/2014 IN W.P(C) 24845/2013 EXHIBIT-P2 TRUE COPY OF THE INTERIM ORDER DATED 03/03/2015 IN W.P(C) 6605/2015 EXHIBIT-P3 TRUE COPY OF THE ORDER DATED 28/10/2015 IN W.P(C) 32656/2015 EXHIBIT-P4 TRUE COPY OF THE ORDER DATED 25/11/2015 IN W.P(C) 35647/2015 EXHIBIT-P5 TRUE COPY OF THE ORDER DATED 08/12/2016 IN W.P(C) 38223/2016 EXHIBIT-P6 TRUE COPY OF THE ORDER DATED 01/02/2017 IN W.P(C) 354/2017 EXHIBIT-P7 TRUE COPY OF THE NOTICE DATED 20/06/2017 ISSUED BY THE 2ND RESPONDENT