Service Tax on Lottery
Agents
[Service Tax Notification No. 50 dated 8th October
2010]
In exercise of the powers conferred by section 93
of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act),
the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts persons marketing the lottery tickets
(hereinafter referred to as ‘such person’), other than the distributors or
selling agents appointed or authorised by the lottery
organising State (hereinafter referred to as ‘such
distributor or selling agent’), from the whole of service tax leviable thereon under section 66 of the Finance Act on the
taxable service of marketing of lottery referred to in sub-clause (zzzzn) of clause (105) of section 65 of the Finance Act, if
the optional composition scheme under sub-rule (7C) of rule 6 of Service Tax
(2nd Amendment) Rules, 2010 dated 8th October 2010 is availed of by such
distributor or selling agent, in respect of such lottery during the financial
year:
Provided that if such person also markets lottery
tickets for distributors or selling agents who have not so opted, then nothing
contained in this notification shall apply to the value of service provided to
the distributors or selling agents who have not so opted.
Explanation.- For the
purpose of this notification, “distributor or selling agent” shall have the
meaning assigned to them in clause (c) 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) dated 1st April, 2010
and shall include distributor or selling agent authorised
by the lottery organising State.
[F.
No.B-1/21/2010 -TRU]