CIR. NO.61/10/2003-CX(ST), DT. 14/07/2003
- Document type
- Circular
- Reference no.
- D
- Dated
- Category
- Service Tax Circulars-Year 2003
Service Tax on Doordarshan and All India Radio under the category of Broadcasting Services
Service Tax on Doordarshan and All India Radio under the category of Broadcasting Services.
The section 22 of the Prasar Bharati ( Broadcasting Corporation of India) Act, 1990 hax been omitted vide secton 163 of the Finance Act, 2002 with effect from 1st April 2003. In light of the above, I am directed to say that with effect from 1st 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 1st April 2003.
The instructions issued vide the letter dated 27th March is modified in above terms and the field formations should be suitably instructed to get all units of Prasar Bharati Corporation registered immediately.
Yours faithfully,
(Manish Mohan)
Under Secretary to the Govt. Of India
Phone: 23094558