Exemption for cable television broadcasting services removes service tax liability under a central statutory notification, later rescinded. The Central Government, under the Finance Act, 1994, exempts the taxable service provided by a cable television operator in relation to broadcasting service from the whole of the service tax leviable under section 66, effective 16 July 2001; that exemption notification was later rescinded.
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Provisions expressly mentioned in the judgment/order text.
Exemption for cable television broadcasting services removes service tax liability under a central statutory notification, later rescinded.
The Central Government, under the Finance Act, 1994, exempts the taxable service provided by a cable television operator in relation to broadcasting service from the whole of the service tax leviable under section 66, effective 16 July 2001; that exemption notification was later rescinded.
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