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        F. Acts / Amendment Acts

        Section 107 - Amendment of section 65B

        Finance Act, 2015
        Chapter V
        SERVICE TAX

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        Definition changes for Government and exclusions for transaction-in-money clarify taxable scope for lottery and chit fund services. Amendments to section 65B amend definitions and exclusions: omissions of certain clauses and removal of the alcoholic liquors reference; insertion of definitions for foreman of chit fund, lottery distributor or selling agent, and a narrowed Government definition excluding entities not required to keep accounts under article 150; and substitution of Explanation 2 to exclude specified conversion-of-money activities and facilitation services by lottery distributors and foremen of chit funds from the expression 'transaction in money or actionable claim.'
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Definition changes for Government and exclusions for transaction-in-money clarify taxable scope for lottery and chit fund services.

                              Amendments to section 65B amend definitions and exclusions: omissions of certain clauses and removal of the alcoholic liquors reference; insertion of definitions for foreman of chit fund, lottery distributor or selling agent, and a narrowed Government definition excluding entities not required to keep accounts under article 150; and substitution of Explanation 2 to exclude specified conversion-of-money activities and facilitation services by lottery distributors and foremen of chit funds from the expression "transaction in money or actionable claim."


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