TMI BlogBroadcasting agencyX X X X Extracts X X X X X X X X Extracts X X X X ..... of any programme or obtaining sponsorships for programme or collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electromagnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency or organisation. Explanation: For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be a taxable service in relation to broadcasting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, direct to home signals or by any other means to cable operator including multisystem operator or any other person on behalf of the said agency or organisation, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner. As per clause (c) of section 2 of the Prasar Bharti (Broadcasting Corporation of India ) Act, 1990 'Broadcasting' means the dissemination of any form of communication like signs, signals, writing, pictures, images and sounds of all kinds by transmission of electromagnetic waves through space of through cables intended to be received by the general public either directly or indirectly through the medium of relay stations and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." B. Further Circular No 96/7/2007 dated 23/8/2007 clarifies that :- Issue - 032.01 / 23.08.07 Whether Prasar Bharati Corporation (Doordarshan and All India Radio) are liable to pay service tax under Broadcasting Service [section 65(105) (zk)]? Clarification Prior to 1.3.2003, Prasar Bharati Corporation did not pay service tax by virtue of erstw ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
