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Service tax on broadcasting services to include charges recovered by broadcasting agencies from MSOs and provision of DTH signals to customers.
Service tax sound recording to include recording of sound on any media and includes post-production services such as sound mixing or re-mixing.
Service tax videotape production to include recording of any programme, event of function on any media and includes post-production services.
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Service tax increased from 10% to 12%. Sale of space or time for advertisement service, excluding that in print media and that by broadcasting agency, brought under the service tax net.
Sponsorship service, excluding sponsorship in relation to sports events, brought under the service tax net
Sale of space for advertisement in print media left out of the ambit of service tax.
Excise duty of 16% levied on set-top boxes and customs duty of 15% brought down to 'nil'.
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Development and supply of content for use in advertising purposes brought under service tax net.
Sale of space or time for advertisement service, to specifically include sale of space in business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes brought under service tax net.
Exemption from CVD has been withdrawn on specified parts of set top boxes.
Excise duty exemption on recorded video cassettes intended for television broadcasting has been withdrawn and 8% excise duty has been imposed
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