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

Learn more

  1. Indirect Tax
  2. Amendments Indirect Tax for May 2017 Exams
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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 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .