Service Tax On MSO

This query is : Resolved

Guest

Guest (Querist)

10 June 2009 What is Service Tax liability in case of Multi Syaytem Operators who are providing services to cable operators??

Is 100% of Gross Receipt of MSO, subject to tax? No exemption available as in case of other services?

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
Follow

10 June 2009 MSOs are laiable to pay service tax under " Cable Operator's Service" w.e.f 10.09.2004.

Valuation of taxable amount would as per Section 67 of FA 1994 read with Service Tax Determination of value Rules. All exemption based on the status of the recipient of service, value of service and value of materials and goods sold during the provision of the service, which are also applicable to other services are also available to this service