JUDGMENT : 1. The issue raised in these writ petitions is with reference to the demand of service tax on dealers/agencies of lottery tickets. 2. The issue involved in these writ petitions is decided against the revenue by virtue of the judgment of the Apex Court in Union of India v. Future Gaming Solutions Pvt. Ltd. [2025 SCC OnLine SC 289] 3. In the light of the afore, these writ petitions would stand allowed, setting aside the impugned notices/assessment orders.