good or a service

Its a service even it is recorded.

Hi anand.

as per the old service tax law..recorded lecture in CD/Pendrive covered under service even though it's sold in goods [tangible + movable]. The main theme behind the conclusion is based on court case, where court held that CD and pendrive are only meduim, purpose is not selling pendrive or CD..so stick to the actual transaction it will fall under service.

I agree with u Bhargav....
However, If I write a book and sell....then it becomes a good....though my purpose is not to sell book......but the content provided in the book though the medium of papers.
In the similar way, Here also I am selling the video permanently to other person......which i feel that it is in the nature of sale of goods....
This is because, the video does not satisfy the basic features of service .......on the otherhand, a video satisfies the basic features of goods....
services are perishable....
services are non-transferable...etc
I humbly reques u to please provide me the case reference where the court has said that.....the videos are service and not goods.