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    <title>SERVICE TAX ON PROMOTION OF GAMES OF CHANCE / LOTTERY</title>
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    <description>Service tax applies to services for promotion, marketing, organising, conducting or assisting in relation to games of chance, including lottery, bingo and lotto, whether or not conducted online; distributors and selling agents performing promotion are chargeable, the taxable value is the gross amount charged including commissions, and any person providing such promotional services is liable to pay the tax.</description>
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