https://www.taxtmi.com/forum/issue?id=1318 The issue concerns whether stockists who buy lottery tickets from distributors and resell them to retail agents, invoicing both purchases and sales as mere traders, attract service tax. The Supreme Court's Martin Lottery Agencies decision suggested lottery business does not attract service tax but did not consider subsequent amendments to Business Auxiliary Services; the commentator believes service tax is not payable despite those amendments. en-us Mon, 06 Jul 2009 21:25:17 +0530 Thu, 23 Jan 2025 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1318 The issue concerns whether stockists who buy lottery tickets from distributors and resell them to retail agents, invoicing both purchases and sales as mere traders, attract service tax. The Supreme Court's Martin Lottery Agencies decision suggested lottery business does not attract service tax but did not consider subsequent amendments to Business Auxiliary Services; the commentator believes service tax is not payable despite those amendments. Discussion-Forum Service Tax Mon, 06 Jul 2009 21:25:17 +0530 https://www.taxtmi.com/forum/issue?id=1318