Import of Ships (Vessels) & other moveable capital goods etc. if imported under SFIS Scheme of FTP and their installation, clarification thereof-DGFT Circular No.26      Public Company Accounting Oversight Board of US bars auditors affiliated with PwC SP Pulavarthi and  Chintapatla Ravindernath for failure to detect multi-year fraud at Satyam    Former Chief Commissioner of Income Tax Girish Dave to join KPMG as Senior Advisor    Director-General of FIEO Ajay Sahai resigns     Jaimini Sharma appointed as Member Secretary to Tariff Commission   Reliance's Tax Advisor & ex-IRS Officer Sandeep Tandon dies of cancer    Food inflation rises 16.3 per cent   Sharad Pawar says prices of essential commodities coming down   Haryana Assembly okays Special Economic Zone (Amendment) Bill, 2010, which seeks to provide for refund of stamp duty on registration of land collected from developers of SEZs in the state before notification of SEZ     Authority for Advance Ruling rules the payments made to ABB Research Ltd., Zurich towards the applicant's share of the cost incurred in respect of R&D activities are not liable to be taxed under the Income Tax Act, 1961 as business income in the absence of permanent establishment in India, having regard to Art.7 of the Tax Treaty- Nor can it be subjected to tax as royalty or fees for technical services under Article 12 of the Treaty-AIT-2010-94-AAR       Tariff Value for import of Brass Scrap is 3801 and for poppy seeds 4256-Customs Non-Tariff Notification No. 20     No approval for procurement of service “Rental” of immovable property for office outside the Special Economic Zone/FTWZ can be given-SEZ Instruction No. 49 on Clarifications on FTWZ issues    Consolidated list of default authorized operations which can be undertaken by the developer/approved co-developer by default from the date of notification-SEZ Instruction No.50    Himachal Government hikes VAT from 4 per cent to 5 per cent on all items, except edible oils and foodgrains     Authority for Advance Ruling rules no capital gains accrued or arose at the time of conversion of partnership firm into a private limited company under Part IX of the Companies Act and therefore, notwithstanding the non-compliance with clause (d) of proviso to Section 47(xiii) of the Income Tax Act, by reason of premature transfer of shares, the said company is not liable to pay capital gains tax-AIT-2010-93-AAR      Authority for Advance Ruling rules if the purchasers are non-residents other than the applicant, the applicant is liable to pay tax in India on the amount received by it for the support services rendered through the branch office in India-AIT-2010-92 -AAR      Jurisdiction of Dispute Resolution Panel-Income Tax Order No.3           Employment of washing process in the manufacture of agglomerates etc from imported plastic waste and scrap-SEZ Instruction No.48     Haryana Government imposes surcharge ranging from 0.25 per cent to 0.7 per cent on VAT   Service Tax Notification No. 17/2010 which exempts the taxable service providing packaged or canned software, intended for single use and packed accordingly amended-Service Tax Notification No.18     Procurement, Import and Export of Prohibited and Restricted Goods by SEZ Units-SEZ Instruction No. 47     Authority for Advance Ruling rules the amounts received/receivable by Technopromexport from NTPC under contract for Offshore supply of all plant and equipment including mandatory spares are not liable to tax in India under the provisions of the Income-tax Act, 1961 and DTAA between India and Russia-AIT-2010-79-AAR  
 
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“FORM –AAR (ST)
[Application for Advance Ruling (Service Tax)]
(See rule 3 of the Service Tax (Advance Rulings) Rules, 2003) 

BEFORE THE AUTHORITY FOR ADVANCE RULINGS
(CUSTOMS,CENTRAL EXCISE AND SERVICE TAX)
NEW DELHI  

(Form of application for seeking Advance Ruling under Section 96C of the Finance Act,1994.) 

Application No. …… of ……… 

1.

Full name and address along with telephone number, Fax number and e-mail address of the applicant

:

 

2.

Names, addresses, telephone number, fax number and e-mail address of the resident(s)/non-resident(s) setting up the joint venture or of the wholly owned Indian subsidiary of a foreign holding company, proposing to undertake any business activity in India 

:

 

3.

Status of the applicant

:

 

4.

Service Tax registration number of the applicant (if any)

:

 

5.

Permanent Account Number of the applicant (if any)

:

 

6.

Nature and status of the business activity proposed to be undertaken by the applicant

:

 

7.

Basis of claim that the person referred to at serial number 1, is an applicant as defined under clause (b) of section 96A of the Finance Act, 1994 (32 of 1994)

:

 

8.

Question(s) of law and / or fact relating to a business activity proposed to be undertaken on which the advance ruling is required

:

 

9.

Statement of any relevant facts having a bearing on the aforesaid question (s)

:

 

10.

Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid question(s)

:

 

11.

Commissioner of Central Excise having jurisdiction in respect of the question referred at serial number eight above (if any)

:

 

12.

List of documents / statements attached

:

 

13.

Particulars of account payee demand draft accompanying the application

 

 

 

 

 

 

(Applicant’s signature)

 

VERIFICATION

            I, _____________________(name in full and in block letters), son/daughter/wife of ___________________ do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as ___________________ (designation) and that I am competent to make this application and verify it.

2.         I also declare that the question (s) on which the advance ruling is sought is/are not pending in any case before any Central Excise Authority, Appellate Tribunal or any Court.

3.         Verified this………….day………..of………….200   ……………at

(Applicant’s signature)

 

ANNEXURE I  

Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required 

Place ……………………….. 

Date ………………………… 

(Applicant’s signature)  

 

ANNEXURE II  

Statement containing the applicant's interpretation of law and/or facts, as the case may be,
in respect of the questions(s) on which advance ruling is required  

Place ……………………….. 

Date …………………………                                                             

            (Applicant’s signature)

Notes :

1.

The application must be filled in English or Hindi in quadruplicate.

2.

The application must be accompanied by an account payee demand draft of Rupees two thousand five hundred drawn in favour of Authority for Advance Rulings, payable at New Delhi.  Particulars of the draft should be entered in the column pertaining to item number 13.

3.

The number and year of receipt of the application will be filled in the Office of the Authority for Advance Rulings.

4.

If the space provided for answering any item in the application is found insufficient, separate sheets may be used for this purpose. Each sheet must be signed at the bottom by the applicant.

5.

In reply to item number  3 the applicant must state it’s status, i.e. whether the applicant is an individual, Hindu undivided family firm, company, firm, association of persons or any other person.

6.

In reply to item number 6 , the applicant must also state the status of the business activity proposed to be undertaken , i.e. the stage to which it has progressed.

7.

For item number 7, the reply must be given in the context of the provisions regarding 'residence' in India, ‘non resident’, ‘Indian company’ and ‘Foreign Company’ as per the provisions of the Income Tax Act, 1961 (43 of 1961). 

8.

Regarding item number 8, the question(s) should be based on the activity proposed to be under taken, Hypothetical questions will not be entertained.

9.

In respect of item number 9, the Applicant must state in detail the relevant facts and also disclose the nature of his activity and the likely date and purpose of the proposed activity(s).  Relevant facts reflected in document submitted alongwith the application must be included in the statement of facts and not merely incorporated by reference.

10.

For item number 10, the applicant must clearly state his interpretation of law or facts in respect of the question(s) on which the advance ruling is being sought.

11.

The application, the verification appended thereto, the annexures to the application and the   statements and documents accompanying the Annexures 1 and 2, must be signed on each page.

 

  

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