These services include services rendered in the process of converting sounds, words and music to a permanent physical format using the specialized technical equipment of a sound recording studio. It includes services rendered in relation to recording of sound by mixing or re-mixing or any audio post production activity. These services do not include live recordings done outside a studio, such as at a concert hall, stadium, outdoor stage or conference centre.
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 / remixing or any audio post production activity like dubbing editing.
Sound can be recorded on any media or device. Generally, sounds are recorded in studios which are a sound proof place without any disturbance from outside noises. Singers and musicians come to the recording studio for songs and music.
The recording devices are sophisticated machines which help in editing the sound, change the decibels etc. Sound recording can be done by various systems like stereo, Mono, Digital, Dolby etc.
Companies producing blank Cassettes, CD, DVD, etc. are excluded from the purview of service tax. Production of original master CD / DVD / audiotape to make further copies is not covered in the purview of service tax
Lending / hiring of video / sound recording equipment is in nature of sub contracts and since sub-contractors are not providing services directly to the customer they are not required to pay service tax.