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<h1>Service tax liability allocation clarified: who must pay service tax for lottery agents and non-senior advocates defined.</h1> Amendment prescribes the extent of service tax payable by the service provider and any other person liable for service tax, omits sub-clause (ib), replaces sub-clause (ic) to specify services by selling or marketing agents of lottery tickets to lottery distributors or selling agents of the State Government, expressly covers legal services by a firm of advocates or individual advocates other than senior advocates, omits Sl. No. 1B, substitutes table entries for Sl. No. 1C and Sl. No. 5, and removes the words 'by way of support services' for Sl. No. 6; effective from the first day of April, 2016.
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