Circular - distributor of lottery tickets and the State Government

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....ircular - distributor of lottery tickets and the State Government<br> Query (Issue) Started By: - Ramachandran and Ramachandran Associates Subramanian Dated:- 6-7-2009 Last Reply Date:- 10-7-2009 Service Tax<br>Got 2 Replies<br>Service Tax<br>Where can I get the text of the circular letter issued by Commissioner (Service Tax), Ministry of Finance, CBEC dated 14.01.2007 wherein it was concluded tha....

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....t the nature of transactions between the distributor of lottery tickets and the State Government do not constitute a sale ? Reply By Markesh Antony: The Reply: Can u please provide the number of circular and the topic. As such circular with this date is not available at public domain. Reply By Ramachandran and Ramachandran Associates Subramanian: The Reply: IN THE SUPREME COURT OF INDIA Civil App....

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....eal No. 3239 OF 2009 Arising out of SL P (C) No. 6083 of 2008 UNION OF INDIA Vs M/s MARTIN LOTTERY AGENCIES LTD S B Sinha And Cyriac Joseph, JJ Dated : May 5, 2009 The following paragraph is out of the above Supreme Court decision. The circular number is not mentioned anywhere. 4. Indisputably, the entire transaction is governed by the Lottery (Regulation) Act, 1998. It is neither in doubt nor ....

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....in dispute that having regard to the circular letter issued by Commissioner (Service Tax), Ministry of Finance, CBEC dated 14.01.2007, the nature of transactions between the distributor and the State Government do not constitute a sale. However, it was concluded that the activities of the distributor are that of promotion or marketing of lottery tickets for their client (i.e. the State Governments....

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....) and, thus, would be exigible to service tax under the heading `business auxiliary service'. Pursuant to and/or in furtherance of the said opinion of the Board, the Superintendent of Central Excise, Gangtok Range, Gangtok by a letter dated 30.04.2007 directed the respondent to obtain registration and pay service tax under the heading `business auxiliary service' in terms of the provisions of the ....

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....said Act.<br> Discussion Forum - Knowledge Sharing ....