Service Tax applicability

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 May 2011 service tax will applicable in India if company is making programs / video for unknown person or unknown client?

To elaborate my above question if company making programs and later on selling to T.V.channels who will like our programs or video ?

As per the section 65 (86b) of Finance Act, 1994

"Programme producer means any person who produces a programme ON BEHALF OF ANOTHER PERSON"

My argument as per the above definition company is not making programme for some one but he is making programme for himself later on company has sell these programme.

In above question service tax is applicable to company ? if yes please give me particular section reference.