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.