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<h1>Service tax applies to programme producers from September 10, 2004; Circular No. 96/7/2007 clarifies scope and exemptions.</h1> Service tax is applicable to services provided by programme producers as of September 10, 2004. A programme producer is defined as any person producing audio or visual content intended for public dissemination. The service tax liability falls on the programme producer, who provides services to any person. A programme includes any live or recorded content transmitted through electromagnetic waves or cables. Circular No. 96/7/2007, dated August 23, 2007, supersedes previous circulars and clarifications on service tax, addressing issues such as scope, classification, valuation, and exemptions, effectively withdrawing prior technical clarifications.