service tax on lottery commission


This query is : Resolved 

(Querist)
14 July 2008 hi

Is commission/ profit on sale of lottery by a whole sale lottery distributor is subject to service tax? If so what is the taxable service?

please reply

annapurna (Expert)
14 July 2008 Services provided by the distibutors or agents in relation to promotion or marketing of lottery tickets are leviable to service tax under the existing business Auxiliary service. Therefore commission or profits in relation to sale of lottery by a wholesale lottery distributor is leviable to service tax


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