Broadcasting services taxability: Prasar Bharati now liable for service tax as provider; registration required for its units. The omission of section 22 removed the statutory protection previously available to Prasar Bharati (Doordarshan and All India Radio), and consequently Prasar Bharati is liable as the provider of Broadcasting Services to pay service tax. Departmental instructions are modified to require immediate registration of all Prasar Bharati units as service providers for service tax compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Broadcasting services taxability: Prasar Bharati now liable for service tax as provider; registration required for its units.
The omission of section 22 removed the statutory protection previously available to Prasar Bharati (Doordarshan and All India Radio), and consequently Prasar Bharati is liable as the provider of Broadcasting Services to pay service tax. Departmental instructions are modified to require immediate registration of all Prasar Bharati units as service providers for service tax compliance.
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