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