CHAPTER V
SERVICE TAX
Amendment of section 65B
145. In the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the 1994 Act), in section 65B,––
(a) clause (11) shall be omitted;
(b) in clause (44), in Explanation 2, in sub-clause (ii), for item (a), the following item shall be substituted, namely:––
“(a) by a lottery distributor or selling agent on behalf of the State Government, in relation to promotion, marketing, organising, selling of lottery or facilitating in organising lottery of any kind, in any other manner, in accordance with the provisions of the Lotteries (Regulation) Act, 1998 (17 of 1998);”.
Notes on Clauses:
Clause 145 of the Bill seeks to amend section 65B of the Finance Act, 1994 (hereinafter referred to as the 1994 Act) so as to––
(a) omit clause (11);
(b) amend clause (44) to clarify the scope of services of lottery distributor and selling agent.
