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    <description>Sponsorship services under reverse charge place liability on the service receiver while otherwise the provider is taxable. The point of taxation under reverse charge is the date of payment if payment occurs within the prescribed period; if not, it is the date immediately following that prescribed period, with the prescribed period having been shortened by subsequent amendment.</description>
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      <description>Sponsorship services under reverse charge place liability on the service receiver while otherwise the provider is taxable. The point of taxation under reverse charge is the date of payment if payment occurs within the prescribed period; if not, it is the date immediately following that prescribed period, with the prescribed period having been shortened by subsequent amendment.</description>
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      <law>Service Tax</law>
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