The Supreme Court ruled that service tax cannot be levied on the sale of lottery tickets as they are considered actionable claims, not goods. This decision overturns previous Kerala and Sikkim High Court rulings and pertains to cases from May 2008 to June 2010. The Court emphasized that the Finance Act, 1994, did not apply to lottery ticket sales before July 1, 2010, and ordered refunds for the collected service tax. The judgment also reaffirms that taxation on lotteries falls within state jurisdiction under the Constitution of India.