TaxTMI 
TaxTMI 
Where can I get the text of the circular letter issued by Commissioner (Service Tax), Ministry of Finance, CBEC dated 14.01.2007 wherein it was concluded that the nature of transactions between the distributor of lottery tickets and the State Government do not constitute a sale ?
Circular - distributor of lottery tickets and the State Government
06 Jul 2009 
2 Replies 
1752 Views Business auxiliary service: distributors' promotion of lottery tickets treated as taxable service despite transactions not being sales.
A CBEC circular dated 14.01.2007 concluded that distributor-State transactions do not constitute a sale, but distributors' activities are promotion or marketing of lottery tickets for State Governments and are exigible to service tax under the business auxiliary service heading; the Superintendent of Central Excise directed the distributor to obtain registration and pay service tax accordingly. (AI Summary)
A CBEC circular dated 14.01.2007 concluded that distributor-State transactions do not constitute a sale, but distributors' activities are promotion or marketing of lottery tickets for State Governments and are exigible to service tax under the business auxiliary service heading; the Superintendent of Central Excise directed the distributor to obtain registration and pay service tax accordingly. (AI Summary)