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7/25/2019 Punjab Revenue Authority - Taxable Services
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TAXABLE SERVICES WITH DESCRIPTION
Punjab Revenue Authority
7/25/2019 Punjab Revenue Authority - Taxable Services
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lassificati
on
Taxable Services Description of Service Ra
801.1000,
801.3000,
801.4000,
801.5000,
801.6000,
830.0000,
837.0000
and
862.0000
Services provided by hotels, motels,
guest houses, marriage halls and
lawns (by whatever name called)
including pandal and shamiana
services clubs including race clubs
and caterers.
Marriage hall.- Marriage hall includes a marriage lawn or banquet
hall or a place or premises where a ceremonial feast or meal is
served for many people or which is used for hosting of social
gatherings like receptions, reunion, parties, business events or
other events for large number of people or is provided on rent,
whether or not with facilities or utilities, for an agreed time
where parties or functions are organized by the persons either
with their own food items or on their own expense or otherwise,
but does not include a hotel or a restaurant.
Pandal and shamiana service.- Pandal and shamiana service
means any service, either directly or indirectly, in connection with
the preparation, arrangement, erection or decoration of a pandal
or shamiana and includes the supply of furniture, fixtures, lights
and lighting fittings, floor coverings and other articles for use
therein.
Clubs.-
Clubs include any person or body of persons, firm, company,
establishment or undertaking providing any services, facilities or
advantages, for a subscription or any other amount, to its
members, but does not include-
(i) anybody established or constituted by or under any law; or
(ii) any person or body of persons engaged in the activities of
trade unions, promotion of agriculture, horticulture or animal
husbandry; or
(iii) any person or body of persons engaged in any activity havingobjectives which are in the nature of public service and are of a
charitable, religious or political nature; or
(iv) any person or body of persons associated with press or
media.
Caterer.- Caterer includes any person who supplies, either
directly or indirectly, any food, edible preparations, beverages,
drinks or crockery and similar articles of accoutrements for any
purpose including ceremony, party, get-together, event or
occasion etc.
Six
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802.1000
And
802.2000
Advertisement on television and
radio, excluding advertisements-
(a) sponsored by an agency of the
Federal or Provincial Government
for health education;
(b) financed out of funds provided
by a Government under grant-in-aid
agreement; and
(c) conveying public service
message, if telecast on television by
the World Wide Fund for Nature
(WWF) or United Nations Children’s
Fund
(UNICEF).
Advertisement.- Advertisement includes any notice, circular,
wrapper, document, hoarding, billboards or any other audio or
visual representation made either by means of paint, colouration,
sound, light, smoke or gas or otherwise.
Six
pe
805.4000
805.8000
And
805.2000
Services provided by persons
authorized to transact business on
behalf of others and
(a) customs agents;b) ship chandlers; and
(c) Stevedores.
Six
pe
808.0000
and
804.9000
Courier services including cargo
services by road passenger
transportation businesses and
transportation through pipeline and
conduit services.
Courier services.- Courier services mean the transmission,
transportation or conveyance, whether door-to-door or not of
time-sensitive documents, goods, articles or cargo whether or not
utilizing the services of a person either directly or indirectly to
accompany such documents, goods, articles or cargo and includes
speed post, express cargo service and similar fast services of
transmission, transportation and conveyance of documents,
goods, articles or cargo.
Cargo handling service.- Cargo handling service means loading,
unloading, packing or unpacking of cargo and includes cargo
handling services provided for freight in special containers or for
non-containerized freight, services provided by a container
freight terminal or any other freight terminal, for all modes of
transport and cargo handling service incidental to freight, but
does not include handling of export cargo or passenger baggage
or mere transportation of goods.
Transport through pipeline.- Transport through pipeline means
any service provided or to be provided to any person by any other
person in relation to transport of goods, other than water,
through pipeline or other conduit.
Six
pe
802.5000 Advertisement on a cable television. Cable TV operator.- Cable TV operator means a person, a
company, a firm, an establishment or an organization engaged or
involved in the collection and distribution or dissemination of
audio-video signals for public viewing whether through a cable,
MMDS, LMDS or DTH (through satellite receiver).
Six
pe
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98.12,
857.0000
and
858.0000
Telecommunication services-
(a) telephone services; half per
cent fixed line voice telephone
service;
(c) wireless telephone;
(d) cellular telephone;
(e) wireless Local Loop
telephone;
(f) video telephone;
(g) payphone cards;
(h) pre-paid calling cards;
(i) voice mail service;
(j) messaging service;
(k) short message service
(SMS);
(l) multimedia message service
(MMS);
(m) bandwidth services used forvoice and video
telecommunication services;
(i) copper line based;
(ii) fiber-optic based;
(iii) co-axial cable based;
(iv) microwave based;
(v) satellite based;
(n) telegraph;
(o) telex;
(p) telefax;
(q) store and forward faxservices;
(r) audio-text services;
(s) tele-text services;
(t) trunk radio services;
(u) paging services;
(v) voice paging services;
(w) radio paging services;
(x) vehicle and other tracking
services; and
(y) burglar and security alarm
services;
EXCLUDING:
(a) Internet services whether
dialup or
broadband including email
services,
data communication
network services (DCNS)
and value added data
Telecommunication services.- Telecommunication services mean
the services involving a transmission, emission, or reception of
signals, writing, images, sounds or information of any kind or
nature by wire, radio, optical, or other electromagnetic systems,
including related transfer or assignment of the right to use
capacity for such transmission, emission or reception and a
provision of access to a global or local information network, but
does not include the supply of the underlying writing, images,
sounds, or information. Telecom services take place where the
effective use and enjoyment of the services occur.
Nin
a
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services.
(b) Such charges payable on the
international leased lines or
bandwidth services used
by—
i. software exporting
firms registered with the
Pakistan software exporting
board; and
ii. data and internet
service providers licensed by
the Pakistan
Telecommunication
Authority.
98.13 Services provided in respect of
insurance to a policy holder by an
insurer, including a re-insurer –
(a)
goods insurance;(b)
fire insurance;
(c)
theft insurance;
(d) marine insurance; and
(e) other insurance;
EXCLUDING:
(a) Marine insurance for export;
(b) Life insurance;
(c) Health insurance;
(d) Crop insurance.
Insurance.- Insurance means insurance or guarantee against loss,
damage, injury, or risk of any kind whatever, whether pursuant to
any contract or any enactment and includes reinsurance.
Insurer.- Insurer means any person carrying on an insurance
business or general insurance business and includes a reinsurer.
Six
pe
o
gpre
p
98.13 Services provided by banking
companies, cooperative financingsocieties, modarbas, musharikas,
ijarahs, leasing companies, non-
banking financial institutions and
other persons, businesses or
enterprises providing or dealing in
any such services.
Banking company.- Banking company includes companies which
transact the business of banking in Pakistan and the branches andsubsidiaries of banking companies incorporated in Pakistan but
functioning outside Pakistan.
Banking and other financial service.- Banking and other financial
service means any service provided or to be provided to a
customer by a banking company or a financial institution
including a non-banking financing company or any other body
corporate or any person of a foreign exchange broker in relation
to banking and other financial services.
Financial institution.-Financial institution includes:
(a) a company or an institution whether established under any
special enactment and operating within or outside Pakistan which
transacts the business of banking or any associated or ancillary
business through its branches;
(b) a modaraba, leasing company, investment bank, venture
capital company, financing company, housing finance company, a
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non-banking finance company; and
(c) any other institution or company authorised by law to
undertake any similar business as the Government may, by
notification, specify for the purpose.
Non-banking finance company.-Non-banking finance company
includes a company licensed by Pakistan Security and Exchange
Commission under Non-Banking Finance Companies
(Establishment and Regulation) Rules, 2003 to carry out any one
or more of the following forms of business:
(i) investment finance services;
(ii) leasing;
(iii) housing finance services;
(iv) venture capital investment;
(v) discounting services;
(vi) investment advisory services; (vii) asset management
services; and(viii) any other form of business which the Government may, by
notification, specify; and
(ix) such other business as the Government may, by notification,
specify for the purpose.
Ijarah.- Ijarah means an arrangement under which a bank leases
equipment, building or other facility to a client against an agreed
rental.
819.1000 Services provided by the stock
brokers.
Sixt
per
805.1000 Services provided by shipping agents Shipping agent.- Shipping agent means a person, who holds the
license under the Customs Act, 1969 (IV of 1969), or the rules
made thereunder and provides any service to entrance or
clearance of a conveyance at a customs port and issues line or
carrier bill of lading, for or on behalf of a shipping line and
includes non-vessel operating common carriers, slot carriers,
charterers, international freight forwarders and consolidators,
rendering services in relation to import and export of cargo,
independently or as subsidiary of a shipping line, carrier and non-
vessel operating common carriers.
Six
pe
801.2000
and
801.9000
Services provided by restaurants
including cafes, food (including ice-
cream) parlors, coffee houses,
coffee shops, deras, food huts,
eateries, resorts and similar cooked,
prepared or ready-to-eat food
service outlets etc
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-- Advertisements on hoarding boards,
pole signs and sign boards and on
closed circuit TV, Websites or
internet.
Six
pe
823.0000
and
839.0000
Franchise service including
intellectual property rights services.
Franchise.- Franchise means an authority given by a franchiser
under which the franchisee is contractually granted any right to
produce, manufacture, sell or trade or otherwise deal in or do any
other business activity relating to goods or services or to
undertake any process identified with franchiser against a fee or
consideration including royalty or technical fee whether or not
any use of trademark, service mark, trade name, logo, brand
name or any such symbol is involved.
Intellectual property service.- Intellectual property service means
any right to intangible property, including trademarks, designs,
patents or any other similar intangible property under any law,
but does not include copyright.
Six
pe
824.0000and
814.2000
0
Construction servicesEXCLUDING:
(i)
Construction projects
(industrial and commercial) of
the value (excluding actual
and documented cost of land)
not exceeding Rs. 50 million
per annum.
(ii)
The cases where sales tax is
otherwise paid as property
developers or promoters.
(iii)
Government civil worksincluding Cantonment Boards.
(iv)
Construction of industrial
zones, consular buildings and
other organizations exempt
from income tax.
(v)
Construction work under
international tenders against
foreign grants-in-aid.
(vi)
Residential construction
projects where the covered
area does not exceed 10,000
square feet for houses and
20,000 square feet for
apartments.
Commercial or industrial construction.- Commercial or industrialconstruction means:
(i) construction of a new building or a civil structure or a part
thereof; or
(ii) construction of pipeline or conduit; or
(iii) completion and finishing services such as glazing, plastering,
painting, floor and wall tiling, wall covering and wall papering,
wood and metal joinery and carpentry, fencing and railing,
construction of swimming pools, acoustic applications or fittings
and other similar services in relation to building or civil structure;or
(iv) repair, alteration, renovation or restoration of, or similar
services in relation to building or civil structure, pipeline or
conduit, which is:
(a)
used, or to be used, primarily for; or
(b)
occupied, or to be occupied, primarily with; or
(c)
engaged, or to be engaged, primarily in:
commerce or industry or work intended for commerce or
industry, but does not include such services provided in
respect of roads, airports, railways, transport terminals,
bridges, tunnels and dams.
Residential complex construction.- Residential complex
construction means any complex comprising:
(i)
a building or buildings, having more than twelve
residential units;
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(ii)
a common area; and
(iii)
any one or more of facilities or services such as park,
lift, parking space, community hall, common water
supply or effluent treatment system, located within apremises and the layout of such premises is approved
by an authority under any law, but does not include a
complex which is constructed by a person directly
engaging any other person for designing or planning
of the layout, and the construction of such complex is
intended for personal use as residence by such
person.
807.0000
and
espective
sub-
eadings of
heading
98.14
Services provided by property
developers and promoters
(including allied services)
EXCLUDING:
Actual purchase value or
documented cost of land.
(i)
100
squ
yar
lan
dev
me
and
(ii)
50
squ
fee
bui
con
ion
809.0000 Services provided by personsengaged in contractual execution of
work or furnishing supplies.
EXCLUGING:
(i)
Annual total value of the
contractual works or supplies
does not exceed Rs. 50 million.
(ii)
The contracts involving
printing or supplies of books
sixtper
810.0000
848.0000
847.0000821.4000
and
821.5000
Services provided for personal care
by beauty parlors, clinics, sliming
clinics including cosmetic and plasticsurgery by such parlors/clinics.
EXCLUDING:
(i)
if beauty parlor or clinics is not
a corporate or chain business;
or
(ii)
no aspect of the business is
trade marked or franchised; or
Beauty parlour.- Beauty parlour includes hair cutting, hair dyeing,
hair dressing, face and beauty treatment, cosmetic treatment,
manicure, pedicure or counseling services on beauty, face care ormake-up or such other identical or similar services.
Sixt
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(iii)
annual electricity bills of the
business do not exceed Rs.
600,000/-
(iv)
the facility of air-conditioning
is not installed or available in
the premises.
815.4000
and
826.0000
Management consultancy services
including fund and asset (including
investment) management services
Asset management services.- Asset management services‘ mean
the services provided or rendered in relation to assets
management , portfolio management, investment management
or any kind of fund management and include the Companies
which provide management of collective investment scheme.
six
pe
838.0000
and
espective
headings
Services provided by port operators
(including airports and dryports) and
allied services provided at ports and
services provided by terminal
operators including services in
respect of public bonded
warehouses.EXCLUDING:
The amounts received by way of fee
under any law or by-law.
Port operator.- Port operator includes any person, authority,
trust, institution, association, organization, managing directly or
otherwise, the operations of any customs port including dryport
and airport as declared under section 9 of the Customs Act, 1969
(IV of 1969).
six
pe
805.3000 Freight forwarding agents Freight forwarders.- Freight forwarders means a person who
provides or is engaged for his principal or client for providing of
services, for fee or charges or commission or remuneration for
some or all the services being provided by a shipping agents
clearing agent, stevedore, ship chandler, terminal operator or
such services of warehousing and he may also provide cover or
guarantee for insurance or banking services in respect of imports
or exports of goods, whether independently or in partnership orin arrangement with any such service provider.
Rs
per
la
815.6000 Services provided by software or IT-
based system development
consultants.
Six
pe
815.5000
819.9400
861.0000,
815.5000
Services provided by technical,
scientific & engineering consultants
including technical inspection and
certification services, quality control
(standards’ certification), technical
analysis and testing, erection,
commissioning and installation
services.
Scientific and technical consultancy.- Scientific and technical
consultancy means any advice, consultancy, or scientific or
technical assistance, rendered in any manner either directly or
indirectly, by a scientist or a technocrat, or any science or
technology institution or organization, to a client in one or more
disciplines of science or technology.
Technical, scientific and engineering consultant.- `Technical,
scientific and engineering consultant’ means a person, providing
or rendering the technical, scientific and engineering service,
advice, consultancy, assistance or supervision, in any manner,
either directly or indirectly, to any person in one or more
disciplines of technology, science and engineering and includes a
person known as a consulting engineer, professional engineer or
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structural engineer.
Technical inspection and certification.- Technical inspection and
certification means inspection or examination of goods or process
or material or any immovable property to certify that such goods
or process or material or immovable property qualifies or
maintains the specified standards, functionality or utility or
quality or safety or any other characteristic or parameters but
does not include any service in relation to inspection and
certification of pollution level.
Erection, commissioning or installation.- Erection,
commissioning or installation means any service provided by a
commissioning and installation agency in relation to:
(i) erection, commissioning or installation of plant, machinery,
equipment or structures, whether pre-fabricated or otherwise; or
(ii) installation of:
(a)
electrical and electronic devices, including wirings orfittings therefore; or
(b)
plumbing, drain laying or other installations for transport
of fluids; or
(c)
heating, ventilation or air-conditioning including related
pipe work, wood work, duct work and sheet metal work;
or
(d)
thermal insulation, sound insulation, fire proofing or
water proofing; or
(e)
lift and escalator, fie escape staircases or travelators; or
(f)
such other similar services.
815.9000832.0000,
827.0000,
818.3000,
818.2000,
819.9300,
852.0000
and
859.0000
Services provided by otherconsultants including but not limited
to human resource and personnel
development services, exhibition or
convention services, event
management services, valuation
services (including competency and
eligibility testing services), market
research services and credit rating
services
Sixpe
805.5100
805.5000
and
803.9000
Services provided by tour operators
and travel agents including all their
allied services or facilities (other
than Hajj and Umrah including
Ziyarat).
Tour operator service.- Tour operator service means any person
engaged in the business of planning, scheduling, organizing or
arranging tours (which may include arrangements for
accommodation, sightseeing or other similar services) by any
mode of transport, and includes any person engaged in the
business of operating tours in any transport.
Six
pe
805.6000 Manpower recruitment agents
including labour and manpower
supplies.
Manpower recruitment agency.- Manpower recruitment agency
means a person or concern engaged in providing any service or
services, directly or indirectly, in any manner for recruitment of
manpower either to a client or otherwise.
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Labour and manpower supply services.- Labour and manpower
supply services’ include the services provided or rendered for a
consideration in order to use services of a person through
employment hired or supplied.
818.1000 Services provided by security
agency.
Security agency.- Security agency means any person or concern
engaged in the business of rendering services relating to the
security of any property, whether movable or immovable or of
any person or group or establishment of persons, in any manner
and includes the services of investigations detection or
verification of any fact or activity, whether of a personal nature or
otherwise, including the services of providing security personnel.
Six
pe
-- Services provided in respect of
mining of minerals, oil & gas
including related surveys and allied
activities.
Survey and exploration of minerals.- Survey and exploration of
minerals means geological, geophysical or other prospecting,
surface or sub-surface surveying or map making service, in
relation to location or exploration of deposits of mineral, oil or
gas or any of the materials.
Six
pe
805.7000 Services provided by advertising
agents.
Agent.- Subject to section 71 of the Act, agent means a person
who is authorized to act on behalf of another (called the
principal) to create or maintain a legal relationship with a third
party.
Six
pe
805.9000
espective
headings
Share transfer or depository agents
including services provided through
manual or electronic book-entry
system used to record and maintain
securities and to register the
transfer of shares, securities and
derivatives.
Share transfer agent.- `Share transfer agent’ means a person who
maintains the record of holders of securities and deals with all
matters connected with the transfer or redemption of securities
or activities incidental to such services.
Six
pe
805.9200 Services provided by businesssupport services
Business support service.- Business support service meansservices provided in relation to business or commerce and
includes evaluation of prospective customers, telemarketing,
processing of purchase orders and fulfillment services,
information and tracking of delivery schedules, managing
distribution and logistics, customer relationship management
services, accounting and processing of transactions, operational
assistance for marketing, formulation of customer service and
pricing policies, infrastructural support services and other
transaction processing.
Sixpe
806.2000
and844.0000
Services provided by property
dealers and realtors.
Property dealer.- `property dealer’ by whatever name called,
means a person who is engaged in providing or renderingservices, directly or indirectly or in any manner, in relation to sale,
purchase, leasing, renting, supervision, maintenance, marketing,
acquisition or management of real estate and includes a realtor, a
real estate agent, a real estate broker or a real estate consultant.
Six
pe
834.0000
and
819.6000
Services provided by fashion
designers whether relating to
textile, leather, jewellery or other
Fashion designer.- `Fashion designer’ means a person or business
providing or rendering services of fashion designing or any other
economic activities relating to conceptualizing, outlining or
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product regimes including allied
services such as cutting, stitching,
printing, manufacturing, fabrication,
assembly, embellishment,
adornments, display (including
marketing, packing and delivery
etc.).
creating designs or preparing designs or patterns for costumes,
apparels, garments, clothing, accessories, jewelry, foot wears
(including any other product regime) or any other services
incidental to fashion designing.
814.1000
814.9000
Services provided by architects,
town planners and interior
decorators.
Architect.- Architect includes any person engaged in any manner,
whether directly or indirectly, in rendering services in the field of
architecture.
Interior decorator.- Interior decorator means any person
engaged, whether directly or indirectly, in the business providing
advice, consultancy, technical assistance or any services in any
manner relating to planning, designing, beautification,
embellishment, ornation and furnishing of any interior or exterior
space or spaces whether man-made or otherwise.
Six
pe
819.3000 Services provided in respect of rent-a-car.
Rent-a-car operator.- Rent-a-car operator means any person orconcern engaged, whether directly or indirectly, in the business
of renting cabs and any other passenger transport.
Sixpe
806.3000
and
845.0000
Services provided by car/automobile
dealers.
Car or automobile dealer. `Car or automobile dealer’ , whatever
name called, means a person who is engaged in providing or
rendering the services to sale, purchase, transfer, leasing,
marketing or booking of new, old and used cars and automobiles,
imported or locally assembled or manufactured including, old or
used cars or automobiles.
Six
pe
868.0000
841.0000
and819.1400
Services provided in respect of
manufacturing or processing on toll
or job basis (against processing onconversion charges) including
industrial and commercial packaging
services and similar outsourcing of
industrial or commercial processes.
Packaging.- Packaging means any service provided or to be
provided to any person by any other person in relation to
packaging activity.
Six
pe
98.20 Services provided by specialized
workshops or undertakings (auto-
workshops; workshops for industrial
machinery, construction and earth-
moving machinery or other special
purpose machinery etc; workshops
for electric or electronic equipments
or appliances etc. including
computer hardware; car washing or
similar service stations and other
workshops).
Car or automobile washing or similar service station.- `Car or
automobile washing or similar service station’ means a service
station or a service centre or an establishment providing or
rendering the services in relation to maintenance, inspection,
detailing, washing, cleaning, polishing, waxing, oil coating,
lubricating tuning, changing of oils, filters and plugs, denting,
painting, repairing or other similar services of cars or
automobiles.
Six
pe
8.22 and
860.0000
Services provided for specified
purposes including fumigation
services, maintenance and repair
Fumigation services. – Fumigation services’ mean the services
provided or rendered in relation to pest control or insect control
and include services of disinfecting and sterilizing of premises,
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(including building and equipment
maintenance and repair including
after sale services) or cleaning
services, janitorial services, dredging
or desilting services and other
similar services etc.
buildings, factories or complexes (commercial complexes,
shopping complexes, office complexes, apartment or residential
complexes, multiplexes, exhibition centres, residential units,
commercial units or offices) but shall not include the public
health fumigation services provided or rendered directly by the
Government, a local government or a Cantonment Board free
charge.
Maintenance or cleaning services.- `Maintenance or cleaning
services’ mean, in conjunction with or in addition to rules 31 and
64, the services provided or rendered in relation to repair,
maintenance and cleaning, including specialized cleaning services
such as disinfecting, exterminating or sterilizing of:
(a) office equipment, or buildings, or any other premises;
(b) commercial complexes including multiplexes, shopping
complexes, office complexes and exhibition centres, apartment or
residential complexes; and
(c) factories, plants, machinery or equipment of any factory,elevators, escalators, thanks or reservoirs of any factory, office,
building or commercial complex.
Dredging.- Dredging includes removal of material including silt,
sediments, rocks, sand, refuse, debris, plant or animal matter in
any excavating, cleaning, deepening, widening or lengthening,
either permanently or temporarily, of any river, port, harbour,
backwater or estuary.
829.0000,
819.1200,819.1100,
819.1300
and
819.9100
Brokerage (other than stock) and
indenting services includingcommission agents, under-writers
and auctioneers.
Brokerage business.- Brokerage business means the services
provided by a broker registered under the Brokers and AgentsRegistration Rules, 2001.
Six
pe
865.0000 Call centres. Call centre. ‘Call centre’ means any establishment and enterprise,
undertaking or a business providing or rendering the services of
receiving or transmitting requests by telephone, facsimile, live
support software, social media, e-mail and any other electronic
means of communication, whether for the product support or
business support of any person or information or inquiries from
consumers or telemarketing, soliciting of donations or
subscriptions, debt collection, market research or other similar
services.
Nin
a
pe
816.0000
nd 98.17
Services provided by laboratories
other than services relating to
pathological or diagnostic tests for
patients.
Six
pe
7/25/2019 Punjab Revenue Authority - Taxable Services
http://slidepdf.com/reader/full/punjab-revenue-authority-taxable-services 14/14
821.1000
and
821.2000
821.4000
Services provided in specified fields
such as health care, gym, physical
fitness, indoor sports, games and
body or sauna massage etc.
Health club and fitness centre.- Health club and fitness centre
means service for physical wellbeing such as, sauna and steam
bath, Turkish bath, solarium, spas, reducing or slimming salons,
gymnasium, yoga, meditation, massage (excluding therapeutic
massage) or any other like service.
Six
pe
811.0000 Services provided by laundries and
dry cleaners.
Laundries and dry cleaners,- `Laundries and dry cleaners’ mean
the services of washing, pressing, stain removing, darning or day
cleaning of any kind of textile, fur or leather materials like
apparels, clothes, garments, floor coverings, curtains, draperies,
linens, bed-wears or similar products and their accessories on
commercial basis.
Six
pe
819.9000 Services provided by cable TV
operators.
Cable TV operator.- Cable TV operator means a person, a
company, a firm, an establishment or an organization engaged or
involved in the collection and distribution or dissemination of
audio-video signals for public viewing whether through a cable,
MMDS, LMDS or DTH (through satellite receiver).
Six
pe
828.0000 Services provided by TV or radio
program producers or production
houses.
Television and radio programme production service.- Television
and radio programme production service means any person who
produces a television or radio programme on behalf of another
person.
Six
pe
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