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Indian Service Tax

TV/Radio Programme Production Service

Effective

Date 10/09/2004

Authority

Finance (No.2) Act, 2004

Rate of Service Tax

10%- Cess 2% of 10%= 0.2. Total ST= 10.2%

Definition

"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, [Section 65 (86a)]

"programme producer"means a commercial concern which produces a programme on behalf of another person, [Section 65 (86b)]

Taxable Service

Taxable service means any service provided to any person, by a programme producer, in relation to a programme, [Section 65 (105) (zzu)]

Value of Taxable Service

Gross amount

Exemptions

See Notification No. 18/2004-ST, dt. 10/9/2004 at the end of the Chapter of “Airport Services”.

Individual procedures, inhouse production, cable operators.

Person Liable to Pay

TV/Radio Programme Production Service provider

Head of Account

To be issued

Main text of Department Circular/TN

F.No. B2/8/2004-TRU

Date 10/9/2004

TV and Radio programme production services provided be a TV or radio programme producer have been brought under the purview of taxable service. Any programme produced (or any service rendered in connectio of producing such programme) by a commercial progamme producer, for telecasting/radio transmission by a broadcaster would fall under this category of taxable service inculding cases where a programme is sold to the broadcaster. However, a service rendered by an employee who, say, shoots a footage for himself, would not be charge to service tax.