Programme Producer - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Programme Producer (w.e.f. 10.9.2004) What is taxable - 65(105)(zzu) Any service provided or to be provided to any person, by a programme producer, in relation to a programme; Who is the receiver of service Any person Who is the provider of service A programme producer - Any person Who is liable to pay service tax A programme producer (service provider) Meaning of Programme - 65(86a) "programme" means any audio or visual matter, live or recorded, which is intended to be disseminated by transmission of electro-magnetic waves through space or through cables intended to be received by the general public either directly or indirectly through the medium of relay stations; Meaning of Programme Producer - 65(86b) "programme producer' means any person who produces a programme on behalf of another person; 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."