https://www.taxtmi.com/article/detailed?id=6055 Betting and gambling involve staking value on outcomes determined by chance; lottery is a form of gambling defined by prize, chance and consideration. Betting, gambling and lotteries are on the service-tax negative list so core betting/gambling and sale of lottery tickets are outside service-tax scope, and lotteries are actionable claims not services. Services that promote, market, organise or otherwise support betting, gambling or lottery activities are not excluded and remain taxable. Taxation of betting, gambling and lottery is principally a state-subject matter. en-us Mon, 09 Feb 2015 11:12:55 +0530 Thu, 12 Feb 2015 10:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6055 Betting and gambling involve staking value on outcomes determined by chance; lottery is a form of gambling defined by prize, chance and consideration. Betting, gambling and lotteries are on the service-tax negative list so core betting/gambling and sale of lottery tickets are outside service-tax scope, and lotteries are actionable claims not services. Services that promote, market, organise or otherwise support betting, gambling or lottery activities are not excluded and remain taxable. Taxation of betting, gambling and lottery is principally a state-subject matter. Articles Service Tax Mon, 09 Feb 2015 11:12:55 +0530 https://www.taxtmi.com/article/detailed?id=6055