Programme Producer service tax: production services to any person are taxable, with the producer liable for tax. A taxable service is any service provided by a programme producer in relation to a programme; the programme producer is the service provider and is liable to pay service tax. 'Programme' means audio or visual matter, live or recorded, intended for dissemination by electromagnetic transmission or cable to the general public, directly or via relay. 'Programme producer' means a person who produces a programme on behalf of another. Central administrative guidance supersedes earlier technical clarifications on scope, classification, valuation, export treatment and related issues.