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Service Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Constitutional Validity of Levy of Service tax on lotteries ...

Service Tax

February 14, 2012

Constitutional Validity of Levy of Service tax on lotteries promoted and marketed by clients - Discount or commission received by the petitioners is nothing but consideration for service rendered to the promoter or organiser of the lottery. Moreover without the service rendered by the distributors namely, the lottery tickets will not reach the ultimate customers who are the participants in the draw. Thus liable to Service Tax. .... - HC

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