the Appellate Tribunal was right in holding that the second reassessment proceedings were not validly initiated and thereby quashing the reassessment proceedings-the proceedings initiated by the AO for the second time under Section 147 is barred by limitation-even the proviso to Section 147 does not come into play on the facts of the case-AIT-2010-373-HC   Even if the goods belong to same entry, manufacture does take place if new identifiable/marketable goods known in market emerge due to operation conducted-the process of ironing applied to the stiched brassieres prior to their packing was a process incidental to the completion of the brassieres as a manufactured product-process of purification and filtration being incidental or ancillary to the manufacture of a marketable product, the Respondent was entitled to Modvat credit on the inputs involved-AIT-2010-370-HC   Larger Bench of CESTAT rules the Tribunal has ample power to condone the delay in filing the appeal including the one filed under section 35 E (4)-AIT-2010-372-CESTAT Corruption in IRS takes its toll-Deputy Commissioner of Income Tax Dhananjay Kumar arrested by CBI in Mumbai-Joint Commissioner of Customs & Excise Hemant Kothikar also arrested by CBI     FM directs expediting of Cadre Restructuring in CBDT & CBEC      Tariff Value for import of Brass Scrap is 3924-Customs Non-Tariff Notification No. 78    Chief Justice of Gauhati High Court Justice Ranjan Gogoi to be Chief Justice of Punjab & Haryana High Court    Anti-dumping duty on imports of Acrylic  Fibre originating in, or exported from Japan and Belarus-Customs Tariff Notification No.85  Prescribing SION for new product “Propylene” under Chemical & Allied Products Group-DGFT PN 7    Inclusion of Finished Leather in the Focus Product Scheme of FTP-DGFT PN 6    Exchange Rate for imported goods is Rs 47.25 per US Dollar and Rs 60.35  per EURO-Exchange Rate for export goods is Rs 46.30 per US Dollar and Rs 58.70 per EURO-Customs Non-Tariff Notification No. 77-Click on Exchange Rate for details   Anti Dumping Duty under the Notification No.15/2007 is not applicable to Spandex Yarn (Elastomeric yarn)-Customs Circular No.30    Import of goods under Notification No.13/2010 for Commonwealth Games, 2010-Customs Circular No.31    Larger Bench of CESTAT rules charges towards pre-delivery inspection and after-sale-service by dealers from buyers of the cars to be included in the assessable value of cars for payment of excise duty-AIT-2010-366-CESTAT    merely because there was non accounting of goods, penalty was technical and inference of clandestine removal was not called for-AIT-2010-365-HC  ITAT rules provision for doubtful debts and provision for standard debts are to be taken into consideration for computation of book profit u/s. 115JB of the IT Act-AIT-2010-361-ITAT    HC rules slitting of aluminum foils into customized width, mounting the same on the printing machine and thereafter printing the necessary text thereon is covered for 80IB benefit as it  falls within the ambit of the term “produce”-AIT-2010-363-HC    Definitive Anti-dumping duty imposed on imports of Coumarin, originating in, or exported from China-Customs Tariff Notification No. 82   Special Bench of ITAT Ruling-where a forward contract is entered into by the assessee to sell the foreign currency at an agreed price at a future date falling beyond the last date of accounting period, the loss is incurred to the assessee on account of evaluation of the contract on the last date of the accounting period i.e. before the date of maturity of the forward contract-AIT-2010-355-ITAT-SB       
 
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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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