Broadcasting services, including foreign agencies, subject to service tax since 2001; Prasar Bharati liable from 2003.

Broadcasting services provided by agencies or organizations, including those with head offices outside India, are subject to service tax as of July 16, 2001. This includes services related to broadcasting, such as selling time slots, obtaining sponsorships, and collecting charges. The definition of broadcasting encompasses the transmission of communication forms like signals and images to the public. Service tax liability falls on the broadcasting agency, including its branches or representatives in India. Prasar Bharati Corporation became liable for this tax from April 1, 2003, following the removal of its previous exemption.

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