Taxable service: video-tape production defined to include post-production activities; provider and receiver scope clarified. Taxable service: video-tape production covers recording programmes, events or functions on any media and includes editing, dubbing, special effects, sound modification, media transfer and other post-production activities; the provider is a video production agency (professional videographer or commercial concern) and the statutory receiver has been broadened from a client to any person, with an administrative circular superseding prior technical clarifications on scope and related service-tax issues.