Amendment of section 65B
CHAPTER V
Service Tax
Amendment of section 65B
148 . In the Finance Act, 1994 (32 of 1994)(hereinafter referred to as the 1994 Act), in section 65B,—
| (a) | clause (11) shall be omitted; | |
| (b) | in clause (44), in Explanation 2, in sub-clause (ii), for item (a), the following item shall be substituted, namely:-- | |
| "(a) by a lottery distributor or selling agent on behalf of the State Government, in relation to promotion, marketing, organising, selling of lottery or facilitating in organising lottery of any kind, in any other manner, in accordance with the provisions of the Lotteries (Regulation) Act, 1998; (17 of 1998)". |