Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 50/2010 - Service Tax
New Delhi, the 8th October, 2010
G.S.R. (E).- In exercise of the powers conferred by section 93 of the Finance
Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central
Government, on being satisfied that it is necessary in the public interest so to
do, hereby exempts persons marketing the lottery tickets (hereinafter referred
to as ‘such person’), other than the distributors or selling agents appointed or
authorised by the lottery organising State (hereinafter referred to as ‘such
distributor or selling agent’), from the whole of service tax leviable thereon
under section 66 of the Finance Act on the taxable service of marketing of
lottery referred to in sub-clause (zzzzn) of clause (105) of section 65 of the
Finance Act, if the optional composition scheme under sub-rule (7C) of rule 6 of
Service Tax (2nd Amendment) Rules, 2010 dated 8th October 2010 is availed of by
such distributor or selling agent, in respect of such lottery during the
financial year:
Provided that if such person also markets lottery tickets for distributors or
selling agents who have not so opted, then nothing contained in this
notification shall apply to the value of service provided to the distributors or
selling agents who have not so opted.
Explanation.- For the purpose of this notification, “distributor or selling
agent” shall have the meaning assigned to them in clause (c) 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) vide number G.S.R. 278(E) dated 1st April, 2010 and shall
include distributor or selling agent authorised by the lottery organising State.
(Prashant Kumar)
Under Secretary to the Government of India
[F. No.B-1/21/2010 -TRU]