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    <description>Services connected with sponsorship are taxable when provided by any person to any other person in relation to sponsorship; the recipient of the service is any person who obtains it, the provider is any other person, and bodies corporate or firms receiving the service are liable to pay service tax. Sponsorship includes naming events, displaying logos or trading names, exclusive booking rights, and sponsoring prizes, but excludes unconditional donations or gifts.</description>
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      <description>Services connected with sponsorship are taxable when provided by any person to any other person in relation to sponsorship; the recipient of the service is any person who obtains it, the provider is any other person, and bodies corporate or firms receiving the service are liable to pay service tax. Sponsorship includes naming events, displaying logos or trading names, exclusive booking rights, and sponsoring prizes, but excludes unconditional donations or gifts.</description>
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