SERVICE TAX TRADE NOTICE NO. 24/2003        Dated: July 18, 2003

 Subject : Service tax - Service Tax on Doordarshan and All India Radio under the  category of Broadcasting Services.

                                                        ***

            Copy of Circular No.61/10/2003-ST (F.No.165/2/2003-CX-4) dated 14.07.2003 of the Central Board of Excise & Customs on the above subject is communicated herewith for information and necessary action.

                                                                                         Sd/-

(P.V.R.REDDY)

ADDITIONAL COMMISSIONER

CHENNAI III

(Issued from File C.No.IV/16/302/2003 S.Tax)

         // ATTESTED//

                 Sd/-

     (M.MOHANRAJ)

  Superintendent (S.Tax)

 

To    As per mailing list (Both Trade and Dept.)

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ST Circular No. 61/10/2003                                                          14^th July 2003

F.NO.165/2/2003-CX-4
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Subject : Service Tax on Doordarshan and All India Radio under the    category of Broadcasting Services.

I am directed to refer Board's letter of even number dated 27^th March 2003, on the above cite subject. In continuation of the referred letter, I am directed to say that the protection was available to Prasar Bharati Corporation (Doordarshan and All India Radio) from payment of the Service Tax on the basis of interpretation of section 22 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990.

The section 22 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 has been omitted vide section 163 of the Finance Act, 2002 with effect from 1^st April 2003. In light of the above, I am directed to say that with effect from 1^st April 2003 the protection under section 22 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 is no longer available to the Prasar Bharati Corporation (Doordarshan and All India Radio) and they are liable to pay the Service Tax as the provider of the Broadcasting Services with effect from 1^st April 2003.

The instructions issued vide the letter dated 27^th March is modified in above terms and the field formations should be suitably instructed to get all units of Prasar Bharati Corporation registered immediately.

Manish Mohan
Under Secretary to the Govt. Of India