Santa and Banta sing song

Santa and Banta decided to have a little party on top of a tree while sharing a drink. After a few drinks, they decided that they should sing a few songs. 

First Banta started and sang his most lovable songs and requested Santa to sing his favorites.

Santa sang six songs and suddenly he hung on the same branch of the tree upside down and started singing.

After four songs, Banta surprised by this action asked Santa why he is hanging upside down and singing?

Santa replied; "This is the side B of the vinyl brother".