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    <title>Lottery distributors not liable to pay service tax to Centre: SC</title>
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    <description>Distributor-mediated lottery sales do not attract Union service tax because those arrangements lack an agency relationship; lotteries are governed by the state power to tax as part of the betting and gambling entry in List II, Entry 62, so states may levy gambling tax while the Centre cannot impose service tax on such transactions.</description>
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      <description>Distributor-mediated lottery sales do not attract Union service tax because those arrangements lack an agency relationship; lotteries are governed by the state power to tax as part of the betting and gambling entry in List II, Entry 62, so states may levy gambling tax while the Centre cannot impose service tax on such transactions.</description>
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