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Incidence of service tax on sale of lottery tickets, Service Tax

Issue Id: - 1318
Dated: 6-7-2009
By:- Ramachandran and Ramachandran Associates Subramanian

Incidence of service tax on sale of lottery tickets

Contents

Whether there is incidence of service tax on sale of lottery tickets by stockists ? These stockists buy lottery tickets from distributors and sell to retail selling agents. The purchases made from Distributors are invoiced. The sales effected to retail selling agents are invoiced. These stockists are merely traders. Whether any incidence of service tax will arise in this case ?

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Showing Replies 1 to 1 of 1 Records

Page: 1

1 Dated: 7-7-2009
By:- Mukesh Kumar

The decision of supreme court in case of Martin Lottery Agencies is a mix order [2009 -TMI - 33336 - SUPREME COURT OF INDIA]. On the one side it said that there is no service tax on lottory business, on the other side, it did not discuss the impact of changes made in the Business Auxilairy Service substantially with respect to lottery business. Therefore, the issue would decided finally by the SC, but as I believe that even if there is an amendment in the provisions, servcie tax is not payable.

Page: 1