We know that

Service tax is imposed on Service


Service does not include Transaction in Money

Now it is clarified that

Transaction of Money does not include activity of Lottery/Distribution/Selling Agent

Hence,in effect

Activity of Lottery/Distributin/Selling Agent is a Service and Service tax will be charged on it

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CA Maninder Singh's photo - Co-founder, Teachoo

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.