Union Of India & Ors vs M/S Martin Lottery Agencies Ltd

The Supreme Court addressed whether the sale, promotion, and marketing of lottery tickets are subject to Service Tax under Section 65(105) of the Finance Act, 1994. The Court held that the activities of distributors of lottery tickets constitute promotion or marketing services, thus making them liable for service tax as per the provisions of the Act. The Court affirmed the High Court's decision that the transactions do not constitute a sale but fall under the category of business auxiliary services, thereby upholding the requirement for registration and payment of service tax.