Sound Recording - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Sound Recording (w.e.f. 16.7.2001) What is taxable - 65(105)(zj) Any service provided or to be provided to any person, by a sound recording studio or agency in relation to any kind of sound recording; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service A sound recording studio or agency - Any person Meaning of Magnetic storage device - 65(63) "magnetic storage device" includes wax blanks, discs or blanks, strips or films for the purpose of original sound recording; Meaning of Sound recording - 65(98) "sound recording" means recording of sound on any media or device including magnetic storage device, and includes services relating to recording of sound in any manner such as sound cataloguing, storing of sound and sound mixing or re-mixing or any audio post-production activity; Meaning of Sound Recording Studio or Agency - 65(99) "sound recording studio or agency" means any person engaged in the business of rendering any service relating to sound recording; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."