Promotion or marketing of a brand is a taxable service, bringing promotional and endorsement contracts within service tax.

Promotion or marketing activities provided under a contract for promotion or marketing of a brand or endorsement of a name, including trade names, logos or house marks, qualify as a taxable service; "brand" includes symbols, monograms, labels, signatures or invented words indicating connection with the goods, services, events or business entity, and the recipient and provider are respectively "any person" and "any other person."

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