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    <title>TAXABILITY OF SOUND RECORDING SERVICES</title>
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    <description>Service tax applies to sound recording services comprising recording on any media and related activities such as sound cataloguing, storing, mixing, re mixing and audio post production when rendered by a person engaged in the business of providing such services; the provider (sound recording studio or agency) is liable to pay service tax, reproduction of masters for copies is excluded, and separate taxation of intellectual property rights in relation to sound recordings removes those copyrights from the sound recording service category.</description>
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