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In a tutorial about service proposal presentations, the importance of relationship building in sales is emphasized, referencing Jeffrey Gitomer's view that great salespeople provide value and help customers succeed. As younger generations take leadership roles, trust becomes crucial in business interactions. A service proposal is defined as a document used to sell goods and services to other businesses or potential clients. It should highlight common pain points and explain how the proposed solution addresses those issues. Essentially, a service proposal serves as a clear documentation of the B2B sales process, aligning the expectations and goals of both the seller and the buyer.