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    <title>Exempts persons marketing the lottery tickets - distributors or selling agents appointed or authorised by the lottery</title>
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    <description>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. &quot;Distributor or selling agent&quot; 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.</description>
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