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    <title>Sponship service or sale of space for advertisement service</title>
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    <description>Liability for service tax under section 68(2) in respect of sale of advertisement space or sponsorship services depends on the recipient&#039;s status; if the recipient is neither a corporate entity nor a firm, no service tax is payable by either the provider or the recipient.</description>
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      <description>Liability for service tax under section 68(2) in respect of sale of advertisement space or sponsorship services depends on the recipient&#039;s status; if the recipient is neither a corporate entity nor a firm, no service tax is payable by either the provider or the recipient.</description>
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