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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 negat .....

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ttery, Bingo & Lotto service tax is applicable. Accounting code is 00440595. - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per Sl. No. 1C of Notification No. 30/2012-ST dated 20.6.2012 as amended in respect of services provided or agre .....

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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 .....

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6-TRU, dated 29-2-2016 4.2 Further amendments in Chapter V of the Finance Act, 1994 : A. Lottery : Section 4(c) of the Lotteries (Regulation) Act, 1998 provides that the State Government shall sell the tickets either itself or through distr .....

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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 .....

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e Negative list covers betting, gambling or lottery [Section 66D(i)]. This entry has been amended by section 109(3) of the Finance Act, 2015 so as to include an explanation that betting, gambling or lottery shall not include the activity carried out .....

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