Video tape Production - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Video-tape Production (w.e.f. 16.7.2001) What is taxable - 65(105)(zi) Any service provided or to be provided to any person, by a video production agency in relation to video tape production, in any manner; 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 video production agency Meaning of Video Production Agency - 65(119) "video production agency" means any professional videographer or any commercial concern engaged in the business of rendering services relating to video-tape production; Meaning of Video-tape Production - 65(120) "video-tape production" means the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting, colouring, dubbing, title printing, imparting special effects, processing, adding, modifying or deleting sound, transferring from one media or device to another, or undertaking any video post-production activity, in any manner; ************************* 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."