CABLE OPERATORS

Date of Introduction: 16.08.2000 vide Not.No.8/2000 dated 01.08.2000

Definitions:

“Cable Operator” shall have the meaning assigned to it in clause (aa) of Section 2 of the Cable Television Networks (Regulation) Act, 1955. The said clause reads as “Cable Operator” means any person who provides cable services through a television network or otherwise controls or is responsible for the management and operation of a cable television Network. (Section 65 (19) of Finance Act, 1994 as amended).

“Cable Services” as having the meaning assigned to it under clause (b) of Section 2 of the cable Televisio n Network Act.The said clause reads as “Cable Services” means the transmission by cables of a programme including retransmission by cable of any broadcast television signals”. (Section 65 (20) of Finance Act, 1994 as amended).

Taxable event and scope of services :

“Taxable Service” means any service provided to a customer, by a cable operator in relation to cable services. (Section 65 (90)(ZS) of Finance Act, 1994 as amended by the Finance Act, 2002).

The taxable service in this case is the cable services provided by the cable operators. The programme broadcast by television channel are received either by Multi System Operator (MSO) or directly by cable operators in the forms of signals. Where MSO receives the signals, the first retransmit signals to the cable operator who is turn retransmits the same to the viewers through the cable net work provided by the cable operator. Service Tax is liable to be paid by the cable operator providing service to ultimate subscriber of cableservices
(Ministry’s Circular No.B.11/1/2000-TRU dtd.01.08.2002)

Value of Taxable Service :

The Value of taxable service shall be the gross amount charged by the service provider for such service rendered by him. (Section 65 of Finance Act, 1994 as amended by Finance act, 2002).
 

This site is best viewed with Internet Explorer 5.0 and above with  800 X 600 pixels resolution