Composite Rate of Tax - Lottery

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..... rganizing or in any other manner assisting in organizing lottery under section 66B and rule 6(7C). OPTION A : under section 66B, pay service tax @ 14% on gross amount of service provided. OPTION B : Composite amount of tax shall as follows: [ rule 6(7C) of Service Tax Rules, 1994] Sl. No. Rate (amount of tax) Condition .....

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..... n the manner specified in the said Table. Explanation .- For the purpose of this sub-rule- (ii) draw shall have the meaning assigned to it in clause (d) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dat .....

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