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        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.

        <h1>Service tax exemption for marketing of lottery tickets applies where distributors opt into composition scheme; non opting distributors excluded.</h1> Exempts persons marketing lottery tickets from service tax on the taxable service of marketing where the distributor or selling agent has availed the optional composition scheme under sub rule (7C) of rule 6 of the Service Tax (2nd Amendment) Rules, 2010; exemption does not apply to the value of services provided to distributors or selling agents who have not opted. 'Distributor or selling agent' is defined by reference to clause (c) of rule 2 of the Lottery (Regulation) Rules, 2010 and includes those authorised by the lottery organising State.

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