Service tax definition clarified to include lottery distributors and selling agents promoting and facilitating lotteries under lottery regulation. The amendment to section 65B omits clause (11) and substitutes item (a) of Explanation 2, sub clause (ii) of clause (44) to specify that services by a lottery distributor or selling agent on behalf of the State Government - including promotion, marketing, organising, selling or facilitating lotteries - are governed by the provision only if carried out in accordance with the Lotteries (Regulation) Act.
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.
Service tax definition clarified to include lottery distributors and selling agents promoting and facilitating lotteries under lottery regulation.
The amendment to section 65B omits clause (11) and substitutes item (a) of Explanation 2, sub clause (ii) of clause (44) to specify that services by a lottery distributor or selling agent on behalf of the State Government - including promotion, marketing, organising, selling or facilitating lotteries - are governed by the provision only if carried out in accordance with the Lotteries (Regulation) Act.
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