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[TO BE PUBLISHED IN THE  GAZETTE OF INDIA,  EXTRAORDINARY

PART II, SECTION-3, SUB- SECTION (i) dated the 6/3/2007].

                                                                                               

MINISTRY OF FINANCE

(Department of Revenue)

  

New Delhi,  the  6/3/ 2007.

15 Phalguna, 1928 Saka

NOTIFICATION NO. 13 / 2007 -  Service Tax

 

 

G.S.R.(E).-   In exercise of the powers conferred by section 96-I read with sub-sections (1) and (3) of section 96C, sub-section (7) of section 96D of the Finance Act,1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Service Tax  (Advance Rulings) Rules, 2003,  namely: -

 

1.       (1)     These rules may be called the Service Tax (Advance Rulings) Amendment Rules,  2007.

(2)     They shall come into force on the date of their publication in the Official  Gazette.

 

2.      In the Service Tax (Advance Rulings) Rules, 2003(hereinafter referred to as the said rules), in clause (b) of rule 2, for the words “the Authority for Advance Rulings”, the words and brackets “the Authority for Advance Rulings (Central Excise, Customs and Service Tax)” shall be substituted.

 

3.         For the “Form” appended to the said rules, the following “Form” shall be substituted, namely:-

 


“FORM –AAR (ST-I)

                               

[Application for Advance Ruling (Service Tax)]
 (See rule 3 of the Service Tax (Advance Rulings) Rules, 2003) 

 

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

 

(Form of application for seeking Advance Ruling

 under Section 96C of the Finance Act, 1994.) 

 

Application Number …… of ……… 

 

1.

Details of Applicant

 

 

 

 

(i)      Full name

:

 

(ii)     Complete address      

:

 

(iii)     Telephone number( with STD/ISD code)

:

 

(iv)     Fax number (with STD/ISD code)

:

 

(v)     E-mail address

:

 

(vi)    Postal address ( to be  provided if different from (ii) above)

 

 

 

2.

Status of the Applicant(Tick whichever is applicable)

 

 

 

i.                     (i)  a non-resident setting up a joint venture in India in collaboration with,-

ii.                   (a) a non-resident; or

iii.                   

(b) with a resident;

:

 

iv.                 (ii)    a resident setting up a joint venture  in India in collaboration with a non-resident;

:

 

v.                   (iii)    a wholly owned subsidiary Indian company, of which the holding company is a foreign company;

:

 

vi.                 (iv)    a joint venture in India;

vii.                 

:

 

(v) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official  Gazette, specify in this behalf (mention notification number).

:

 

3.

Basis for claim as a proposed joint venture [ref. 2(i) & (ii) above] (furnish copy of following).

 

 

 

(a)   Memorandum of Understanding; or

 

:

 

(b) Letter of Intent; or

 

:

 

( c) Articles of Association etc.; or

 

:

 

(d)   Any other document.

 

:

 

4.

Details of proposed joint venture

 

 

 

 

(i)      Full name

:

 

(ii)     Complete address      

:

 

(iii)     Telephone number( with STD/ISD code)

:

 

(iv)    Fax number (with STD/ISD code)

:

 

(v)     E-mail address

 

 

(vi)    Postal address( to be filled if different from (ii)  above)

:

 

5.

Details of resident/non-resident party other than the applicant forming the Joint Venture

 

 

 

(i)      Full name

:

 

(ii)     Complete address      

:

 

(iii)     Telephone number( with STD/ISD code)

:

 

(iv)     Fax number (with STD/ISD code)

:

 

(v)     E-mail address

:

 

(vi)    Postal address( to be filled if  different from (ii)  above)

:

 

6.

In case of a wholly owned Indian Subsidiary Company furnish the following details:-

 

 

 

A.

(i)     Name of Foreign holding company

:

 

(ii)     Complete address      

:

 

(iii)     Telephone number( with STD/ISD code)

:

 

(iv)     Fax number (with STD/ISD code)

:

 

(v)     E-mail address

:

 

(vi)    Postal address( to be provided if  different from (ii) above)

 

:

 

B.

Percentage of Foreign holding in the Indian Subsidiary Company.

:

 

7.

In case of a joint venture [ref. 2(iv) above]

 

 

 

(i)   The persons forming the joint venture/ constitution of joint venture.

:

 

(ii)   Status of constituent persons, i.e. resident/non-resident.

:

 

(iii)  Existing activities if any.

:

 

8.

Nature of business activity/ service proposed to be undertaken.

:

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