2014 (10) TMI 137

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..... us, it is a combination of activities and not merely recording of sound. Therefore, we are of the prima facie view that the appellant's activity does not fall within the statutory definition of "sound recording". The appellant has a bona fide case for grant of stay. - Stay granted. - Appeal No.ST/86950/14 - Stay Order No. S/955/2014-WZB/C-I(CSTB) - Dated:- 25-8-2014 - P R Chandrasekharan and R .....

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..... e writers, getting suitable voices, approved for the purpose of recording, recording voices with artists and writers, providing background music, if necessary, and recording the programme in their studio. These programmes are mainly for the purpose of advertising such as advertisement jingles. The said activities do not fall within the definition of sound recording as defined in the statute wherei .....

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..... the capacity of a sub-contractor for an advertising agency, it is the submission of the learned consultant that, if at all, the activity would visit classification as advertising agency service and therefore, the demand is not sustainable in law. Accordingly he prays for grant of stay and waiver. 4. The learned Additional Commissioner (AR) for the Revenue, on the other hand, contends that the d .....

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