Service tax on cable service provided

As per my understanding cyber cafe service is exempt from levy of service tax...

he is not engaged in Cyber Cafe .

he is Service provider of Cable, Set top Box & Internet

Chirag,

The amount paid to Hathway and entertainment tax can be excluded from the value of service provided as it satisfies the conditions of service provided as a pure agent provided that the cable operator mentions the amount payable to hathway and as entertainment tax in his invoice/receipts.

Otherwise the service is taxable under Cable Operator Service and in first year the assessee will hjave to pay tax on the receipts of over and above Rs. 10 lakhs and on the whole amount next year onwards.