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SC: No Liability on Lottery Distributor to Pay Service Tax - (12 Feb 2025)

SERVICE TAX

Supreme Court while upholding the unconstitutionality of clause (zzzzn) of the Section 65(105) of the Finance Act, 1994 has observed that there being no agency, service tax is not leviable on the transactions between the purchaser of the lottery tickets and the Government.

Tags : SUPREME COURT   SERVICE TAX   LOTTERY DISTRIBUTOR  

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