Category of service tax

This query is : Resolved

venkatesh (Querist)
Follow

08 December 2014 We receive films in digital still image format on DVDs or hard disk drive (These images are converted to digital image from magnetic tapes - Analog to Digital by the client before sending out to us). Using these images we carry out 3 types of job works which is as under, depending on the requirements of the client -
1. Digital colourisation of black and white movies/films: The images when opened in our proprietary coloring software and are needed to be worked frame by frame. We colourise these continuous images / reels using our semi automated software and send them back to the client.
2. Digital restoration of films: Restoration here means repair / fixing the digital still images. In this case also, film is in the still image format and work is done using a restoration software. Here images are repaired or cleaned from damages like dust, dirt, scratches, etc. These damages occur due to improper storage of the magnetic tapes which get carried over in digital format during conversion.
3. Rotoscopy: Here also we receive digital still images where only outlines of objects, characters and background are traced depending on the client’s request. This is done using specific software. These outlined images are used for creating special effects or 2D to 3D conversion.
Pl clarify under which category of service tax we need to register