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    <description>Service tax applies to contracts for promotion or marketing of a brand or endorsement of names, trade names, logos or housemarks by appearing in advertisements, events or other promotional activities; the service is distinct from Business Auxiliary Services because it covers mere promotion of a brand or goodwill even when not linked to a particular product or service, and the gross or contractual amount charged by the service provider is taxable with the provider liable to pay service tax.</description>
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