You have not stated exactly what type of work you get done from others . I presume it is some specialised professional or technical work and on that presumption , am answering your question.
you will have to deduct tax for any professional or technical work taken from other person if payment exceeds Rs 20,000. for
1. any professional job you have taken from another person.
2. any technical job you received from another person.
For both 1 & 2 above, deduction is to be made u/s 194J and rate of deduction is 10% +SC+Cess. The rate chart can be found here.
The TDS should be deducted and deposited by you . A certificate should be issued to the deductee by you in the prescribed form. Then a return of TDS has to be submitted.
That apart it is also taxable under the Service Tax Act
SOUND RECORDING SERVICE
Date of introduction: 16.07.2001 vide Notification No.4/2001-ST dt.09.07.2001
“Sound recording” means recording of sound on a magnetic storage device and editing thereof, in any manner. (Section 65(66) of Finance Act, 1994 as amended) “Sound recording studio or agency” means any commercial concern engaged in the business of rendering any service relating to sound re-recording; (Section 65(67) of Finance Act, 1994 as amended)
Taxable event & Scope of service:
Taxable service means any service provided to a client, by a sound recording studio or agency in relation to any kind of sound recording.
(Section 65(72) (zj) of Finance Act, 1994 as amended)
Any service provided by sound recording studio or agency in relation to recording of sound will be covered under the tax net. The activities which fall under the category of service are providing the facility of studio, technical persons, musical instruments and other devices or any other facility or all the facilities in a consolidated manner, required for recording of sound, editing thereof, providing different kinds of sounds from the sound library for use in theatre, films and radio etc. services for mixing of sounds, etc. The service charges that are paid for the use of these facilities and it is usually in terms of hours of usage. (Ministry’s F.No.B11/1/2001-TRU dt.09.07.2001)
Value of taxable service:
The value of taxable service shall be the gross amount charged by the service provider for such service rendered by him but dose not include cost of unrecorded magnetic tape or such other storage devices if any, sold to the client during the course of providing the service.
(Section 67 of Finance Act, 1994 as amended)
Exemption and Exclusion:
Reproduction of original master to make further copies of the audiotape or CDs etc. will not come within the purview of Service Tax.
(Ministry’s F.No.B11/1/2001-TRU dt.09.07.2001)