Taxability of games of chance: promotion, marketing or organising services are taxable irrespective of electronic delivery. Service tax applies to games of chance by classifying as taxable services any services provided for promotion, marketing, organising or otherwise assisting in organising games of chance, including lottery, Bingo or Lotto, whether or not conducted through the internet or other electronic networks; the receiver is any person and the provider is any other person.
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.
Taxability of games of chance: promotion, marketing or organising services are taxable irrespective of electronic delivery.
Service tax applies to games of chance by classifying as taxable services any services provided for promotion, marketing, organising or otherwise assisting in organising games of chance, including lottery, Bingo or Lotto, whether or not conducted through the internet or other electronic networks; the receiver is any person and the provider is any other person.
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