Taxable service classification for cable operators confirms provider liability for service tax on cable transmission services. Any service provided by a cable operator, including a multisystem operator, in relation to cable services is a taxable service and the service provider is liable to pay service tax. 'Cable Operator' means a person who provides or manages a cable television network; 'Cable Service' means transmission by cables of programmes including re transmission of broadcast television signals. Administrative guidance consolidates prior technical clarifications on classification, valuation and exemptions.