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    <title>Circular - distributor of lottery tickets and the State Government</title>
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    <description>A CBEC circular dated 14.01.2007 concluded that distributor-State transactions do not constitute a sale, but distributors&#039; activities are promotion or marketing of lottery tickets for State Governments and are exigible to service tax under the business auxiliary service heading; the Superintendent of Central Excise directed the distributor to obtain registration and pay service tax accordingly.</description>
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