Annexure XI
- Document type
- Other
- Dated
- Category
- Form & Annexure
Sound recording service
Annexure XI Sound recording service:
- As per section 65(66), "sound recording" means recording of sound on a magnetic storage device and editing thereof, in any manner. As per section 65(72)(zj), taxable service is any service provided to a client by a sound recording studio or agency in relation to any kind of sound recording.
- Any service provided by sound recording studio or agency in relation to recording of sound will be covered under the tax net. The activities which fall under the category of service are providing the facility of studio, technical persons, musical instruments and other devices or any other facility or all the facilities in a consolidated manner, required for recording of sound, editing thereof, providing different kinds of sounds from the sound library for use in theater, films and radio etc. services for mixing of sounds, etc. The service charges that are paid for the use of these facilities and it is usually in terms of hours of usage. It is clarified that reproduction of original master to make further copies of the audio tape or CDs etc. will not come within the purview of service tax.