42 Miscellaneous services, namely development of audio, video, film, CD- ROM, DVD, multimedia, internet, intranet, television and motion picture where the services include development of concept, creative design, script and budget, story boarding, location scouting, project management, 2D and 3D art and animation, digital compositing, special effects, audio sweetening, voice recording, original music, off-line and on-line video and digital editing; web site creation and maintenance services for others; and software design and programming services for others