Taxable sound recording services defined to include studio and agency outputs, subject to service tax under statutory definitions. Sound recording services by a sound recording studio or agency are taxable and include recording of sound on any media and related services such as ... Summary
Taxable sound recording services defined to include studio and agency outputs, subject to service tax under statutory definitions.
Sound recording services by a sound recording studio or agency are taxable and include recording of sound on any media and related services such as cataloguing, storing, mixing, re mixing and audio post production; a sound recording studio or agency is any person rendering those services; magnetic storage device denotes media used for original recording; the receiver and provider definitions were expanded by notification; and the cited circular withdraws earlier technical clarifications on scope, classification, valuation, export and exemptions of taxable services.
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