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2014 (10) TMI 137 - CESTAT MUMBAIWaiver of pre deposit - Sound recording service or advertising agency service - Held that:- Activities undertaken by the appellant involves writing of scripts, recording voices of artists, producing the program, providing musical background and recording of sound. Thus, 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.
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