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Service Tax Annexure X

Videotape production service:

As per section 65(83), "video tape production" means the process of any recording of any programme, event or function on a magnetic tape and includes editing thereof, in any manner. As per section 65(72)(zi), taxable service is any service provided to a client by any video-tape production agency in relation to video tape production in any manner.
It may be seen that the taxable service covers the service of recording of any programme, event or function and includes recording of serials, telefilms or any other programme meant for broadcasting. Also, the scope of taxable service covers any service in relation to video tape production in any manner. Thus facilitation activities, such as providing studio, other facility as lights, gadgets, instruments, devices, providing technical persons for operating the recording devices or for any other activity in relation to video tape production are taxable. Similarly, editing, colouring, dubbing, printing titles and special effects, film processing etc by a video production agency will all come within the scope of this service. It is clarified that reproduction of original master to make further copies of a video-tape will not come within the purview of service tax.

2.1: Services provided by individual videographers has, however, been exempted vide notication No. 7/2001-ST, dated the 9th July, 2001. As such, the tax is payable by studios, shops and other establishments carrying on business of rendering of services in the field of videography.

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