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Applicability of service tax on lottery

Service Tax - Started By: - MANASH MUKHERJEE - Dated:- 8-3-2017 Last Replied Date:- 10-3-2017 - Dear Sir,My query is that whether selling lottery tickets by a state government authorities through authorized distributor is taxable or falls under negative list.If taxable, who will pay the service tax, - Reply By YASHAVANTH RENUKA - The Reply = Dear Manash, Under Sec. 65 ( 105) zzzzn of service tax finance section, on Services of Promoting, Marketing & Organizing of games of chance including Lo .....

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of service tax is payable by any person liable for paying service tax other than the service provider. That is the service receiver is liable to pay 100% of service tax payable. - Reply By Ganeshan Kalyani - The Reply = The said service is a taxable service and falls under reverse charge mechanism. The receiver of the service is liable to pay 100% service tax. - Reply By KASTURI SETHI - The Reply = I support the views of the experts. I also add further information as under: D.O. F. No. 334/8/201 .....

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legal provisions is ultra vires the provisions of Indian Contracts Act, 1872 and thus not legally enforceable. Explanation 2 in section 65B(44) is proposed to be amended to clarify that activity carried out by a lottery distributor or selling agents of the State Government under the provisions of the Lotteries (Regulation) Act, 1998 (17 of 1998), is leviable to service tax. (Clauses 145 of the Bill refers) C.B.E. & C. Letter D.O.F. No. 334/5/2015-TRU, dated 19-5-2015 2.5 An entry in th .....

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