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TMI BlogService Tax (Second Amendment) Rules, 2010X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2010 G.S.R. 822(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) , the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :- 1. (1) These rules may be called the Service Tax (Second Amendment) Rules, 2010. (2) They shall come i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter V of the said Act: Table Sl.No. Rate Condition (1) (2) (3) 1. Rs 6000/- on every Rs 10 Lakh (or part of Rs 10 Lakh) of aggregate face value of lottery tickets printed by the organising State for a draw If the lottery or lottery scheme is one where the guaranteed prize payout is more than 80% 2. Rs 9000/- on every Rs 10 Lakh (or part of Rs 10 Lakh) of aggregate face value of lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this sub-rule in the Official Gazette or, in the case of new service provider, within one month of providing of service under the said sub-clause and such option shall not be withdrawn during the remaining part of that financial year. Explanation.- For the purpose of this sub-rule- (i) "distributor or selling agent" shall have the meaning assigned to them in clause (c) of the rule 2 of the Lott ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i) vide number G.S.R. 278(E) dated 1st April, 2010. (iv) "organising state" shall have the meaning assigned to it in clause (f) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs published in the Gazette of India, Part-II, Section 3, Sub-section (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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