We know that

Service tax is imposed on Service

And

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

Learn more

  1. Indirect Tax
  2. Amendments Indirect Tax for May 2017 Exams

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.