Cable Operator - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Cable Operator (w.e.f. 10.8.2002 - Cable operator) (w.e.f. 10.9.2004 - Multi System Operator) What is taxable - 65(105)(zs) Any Service provided or to be provided any person, by a cable operator, including a multisystem operator including in relation to cable services; Who is the receiver of service A Client Who is the provider of service Cable operator Multi System Operator Who is liable to pay service tax Cable operator / Multi System Operator (service provider) Meaning of CableOperator - 65(21) "cable operator" has the meaning assigned to it in clause (aa) of section 2 of the Cable Television Networks (Regulation) Act, 1995; As per clause (aa) of section 2 of the Cable Television Networks (Regulation) Act, 1995; "cable operator means any person who provides cable service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network." Meaning of Cable Service - 65(22) "cable service" has the meaning assigned to it in clause (b) of section 2 of the Cable Television Networks (Regulation) Act, 1995; As per clause (b) of section 2 of the Cable Television Networks (Regulation) Act, 1995; "cable service means the transmission by cables of programmes including re-transmission by cables of any broadcast television signals." Comments A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."