Services provided by agents of lottery distributor - Service Tax Practice Manual / Ready Reckoner - Service Tax

Sr. No. 1C Services provided by agents of lottery distributor Scope of Reverse Charge Service - ( Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.1C ) From 1.4.2015 - to 31.3.2016 Inserted by Not. 07/2015 - Dated 1-3-2015 w.e.f. 1st April, 2015 ) In respect of service provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent Taxable services provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent; Liability on:- Service Provider Service Recipient % of tax Nil 100% From 1.4.2016 - Notification No. 18/2016 - Dated 1-3-2016 In respect of services provided or agreed to be provided by a selling or marketing agent of lottery tickets in relation to lottery in any manner to a lottery distributor or selling agent of the State Government under the provisions of the Lottery (Regulations) Act, 1998 (17 of 1998) Taxable Services provided or agreed to be provided by a selling or marketing agent of lottery tickets in relation to a lottery in any manner to a lottery distributor or selling agent of the State Government under the provisions of the Lottery (Regulations) Act, 1998 (17 of 1998); Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: Section 65B (31A) - lottery distributor or selling agent means a person appointed or authorised by a State for the purposes of promoting, marketing, selling or facilitating in organising lottery of any kind, in any manner, organised by such State in accordance with the provisions of the Lotteries (Regulation) Act, 1998.