The sale of lottery tickets by a State Government is not a service but an activity to earn additional revenue, observed the Supreme Court. Hence, the wholesale lottery purchasers are not promoting or marketing any service rendered by the State so as to attract service tax liability under the head business auxiliary service.
| Rank | Students | Marks |
|---|---|---|
| #1 |
Erin Gonzales |
250/300 |
| #2 |
Erin Gonzales |
220/300 |
| #3 |
Erin Gonzales |
200/300 |
| #4 |
Erin Gonzales |
150/300 |