Services provided in relation to promotion or weizmann forex card login of service provided by the client is leviable to Service Tax under business auxiliary service. Marketing or promotion means activities which are directed towards furtherance of sale. Organization and selling of lotteries are globally treated as supply of service.
Act, 1998 enables State Governments to organize, conduct or promote lotteries. Lottery tickets are printed by the State governments and are sold through agents or distributors. Tickets are delivered by the State Government to the distributors at a discounted price as compared to the face value of the tickets. Thus, the procurements of input, capital goods or input services as defined in the CENVAT Credit Rules, by any person for a client i.
Commission agent: As per the definition of Business Auxiliary services, services as commission agent are considered Business Auxiliary services. As regards the question whether Insurance agents, Clearing and Forwarding agents working on commission basis fall under the definition of business auxiliary service, it is clarified that they do not, as they are specifically covered within the definition of other specified taxable services, namely the Insurance service and Clearing and Forwarding Service respectively. It is not possible to give an exhaustive list of business auxiliary services, the following are illustrations of services that are covered under this category viz. The activity of production or processing of goods for, or on behalf of, the client either amounts to manufacture or it amounts to Job work.