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    <title>SERVICE TAX ON PROMOTION OF BRAND SERVICES</title>
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    <description>Promotion or marketing of a brand - including names, trade names, logos or house marks - provided under contract for consideration is a taxable service; contractual or gross amounts charged by the service provider for appearing in advertisements, attending promotional events, carrying out promotional activities or otherwise endorsing the brand are subject to service tax, and the person providing such brand-promotion services is liable to pay the tax. This category is distinct from Business Auxiliary Services where promotion is tied to specific goods or services.</description>
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      <description>Promotion or marketing of a brand - including names, trade names, logos or house marks - provided under contract for consideration is a taxable service; contractual or gross amounts charged by the service provider for appearing in advertisements, attending promotional events, carrying out promotional activities or otherwise endorsing the brand are subject to service tax, and the person providing such brand-promotion services is liable to pay the tax. This category is distinct from Business Auxiliary Services where promotion is tied to specific goods or services.</description>
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