Services provided by way of Sponsorship

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..... agreed 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 me .....

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..... company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form of donations or gifts, given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donors.
Manuals, Ready reckoner, Law and pra .....

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