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Services provided by way of Sponsorship

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Full Text of the Document

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....greed to be provided by way of sponsorship to anybody corporate or partnership firm located in the taxable territory; Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: Rule 2 (cd) of Service Tax Rules, 1994, Partnership firm includes Limited Liability Partnership (LLP). Rule 2 (bc) of Service Tax Rules, 1994, "body corporate" has the mea....