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            <h1>Service Tax Imposed on Content Services from June 2007 to June 2012; Covers Telecom, Ads, Online Info Services.</h1> The service tax applicable to the development and supply of content services, effective from June 1, 2007, until June 30, 2012. It specifies that taxable services include those provided for telecommunication, advertising, and online information services. The service provider, referred to as 'any other person,' is liable for paying the service tax. The definition of 'development and supply of content' encompasses mobile value-added services, music, movie clips, ringtones, wallpapers, mobile games, data, information, news, and animation films. A circular dated August 23, 2007, supersedes previous clarifications on technical issues related to service tax.

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