Advertising Agency service or sponsorship service - Import of service - The service rendered by sports...

Advertising Agency service or sponsorship service - Import of service - The service rendered by sports bodies abroad could possibly be covered under the head of 'Sale of Space or Time for Advertisement and Sponsorship Services', which became taxable with effect from 01.07.2006. However, taxable services in relation to sponsorship services specifically excluded sponsorship of sport events. - AT .....

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