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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(21) "cable operator" has the meaning assigned to it in clause (aa) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995);

The Other Statute Referred:

Clause (aa) of section 2 of the Cable Television Networks (Regulation) Act, 1995(7 of 1995):

(aa) "Cable operator" means any person who provides cable service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network.