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Service Tax - Advance Ruling Authority - Case Laws

Showing 21 to 40 of 45 Records

  • 2015 (12) TMI 420 - AUTHORITY FOR ADVANCE RULINGS

    Foreign Employees on Deputation in India - Interpretation of term service - Salary payment of US Company s employee recruited - Section 65(44) - Held that - The agreement is very clear to suggest that so long as Mr. Sloan is serving in India, he will be treated to be the employee of the applicant though his interests as the employee of NAC, US, insofar as the social security interests are concerned, will be taken care of by NAC, US. It is trite t....... + More


  • 2015 (10) TMI 297 - AUTHORITY FOR ADVANCE RULINGS

    Club membership - Membership fee, Annual fee and other charges received from members - refundable security deposit - Whether the relationship between the applicant and members of the club could be considered as provision of service by one person (service provider) to another person (service receiver) - Held that - The relationship between the applicant and members of the club should be considered as provision of service by one person (service pro....... + More


  • 2015 (7) TMI 826 - Advance Ruling Authority

    CENVAT Credit - Capital goods being immovable property - Revenue contended that the applicants would receive constructed pipeline system which is embedded to the earth and therefore cannot be termed as goods for availing Cenvat credit of duty, as they are neither moveable nor marketable - Next issue raised by the Revenue is that the EPC Contractors who received the duty paid pipes and valves (capital goods) for laying the pipeline, were only elig....... + More


  • 2015 (7) TMI 825 - Advance Ruling Authority

    Denial of CENVAT Credit - input services - installation and commissioning related services on the input side for bringing into existence a pipeline - Revenue has contended that the services used for erection and commissioning of such plant, do not take part directly in providing output taxable service of transportation of gas and also same cannot be considered to be integrally connected in providing output service in view of restrictive definitio....... + More


  • 2013 (9) TMI 110 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    Applicability of Service-tax - Sale of software - The issues related to the proposed transactions of the applicant of selling/distributing standard off- the- shelf software and non-customized software products in India - Held that - applicant s views on the various issues have been accepted by the Revenue to be reflecting the correct position in law. - Regarding sale of software and games - Held that - (a) The domestic transfer of software on med....... + More


  • 2013 (8) TMI 806 - AUTHORITY FOR ADVANCE RULINGS

    Taxability of Marketing and Support Services - Place of provision of services - What would be the place of provision of the marketing and support services in terms of the Place of Provision of Service Rules 2012 introduced vide Notification No. 28/2012 S.T. - Held that - The place of provision of service to be provided by the applicant to Tandus China and Tandus US shall be the location of the service recipients, i.e. in China and US respectively....... + More


  • 2012 (4) TMI 491 - AUTHORITY FOR ADVANCE RULINGS

    Maintainability of application filed u/s 96(C) of the Finance Act, 1994 whether subsidiary of a subsidiary of a Government company, could invoke the jurisdiction of Authority for advance ruling - questions, identical to the ones sought to be raised by the applicants, are pending before the CESTAT at the instance of the holding company Held that - If ruling is given in this case, it will bind only the applicants, this would mean CESTAT is free to ....... + More


  • 2011 (5) TMI 10 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    SEZ units - Services to be provided from SEZ area to SEZ area, DTA area and foreign aviation entities - applicability of service tax on various activities - Scope of Section 51 of SEZ Act, 2005 - held that - Provision of Section 51 of the SEZ Act relating to the said Act having an overriding effect would need to be invoked only if any inconsistency is noticed between the provisions of the SEZ Act and any other law for the time being in force. - S....... + More


  • 2011 (4) TMI 30 - AUTHORITY FOR ADVANCE RULINGS

    Renting (leasing) of movable properties - Advance Ruling - applicant proposes to enter into a new business and wants to seek a ruling regarding its liability to pay service tax, if any, on that business - the equipment is purchased or taken on lease by the applicant - The answer to the question would also depend upon the nature of the actual transaction that is proposed to be entered into and the vague facts set out in the application would not j....... + More


  • 2010 (2) TMI 642 - AUTHORITY FOR ADVANCE RULINGS

    Advance Ruling Service tax liability Classification - Commercial training and coaching center or Vocational training institute - Whether CFTI can be considered as an institute imparting training which is specifically excluded from the definition of Commercial coaching and training centre as defined under Section 65(27) of the Finance Act, as an establishment which issues a certificate recognized by law for the time being in force - CFTI has been ....... + More


  • 2009 (3) TMI 57 - AUTHORITY FOR ADVANCE RULINGS

    Management, maintenance or repair - Rubberizing charges collected for reconditioning of used old rollers - rubberisation activity undertaken on behalf of particular customer - sale invoice will be raised for full value of material used in rerubberising process and sales tax will be collected held that tax is payable on the re-rubberising charges collected - claim for exclusion of the value of material sold can be sustained subject to the fulfillm....... + More


  • 2008 (4) TMI 21 - AUTHORITY FOR ADVANCE RULINGS

    Service tax is payable on the construction of residential units after selling of plots of land inside the complex as these plots can not be constituted in depended units. Applicable is liable to service tax on both the situations i.e. whether he himself execute the works contract or engage the contractor to execute the works contract. Service tax is payable under section 65(105)(zzzza). Applicant is liable to pay service tax even if the sub-contr....... + More


  • 2008 (4) TMI 18 - AUTHORITY FOR ADVANCE RULINGS

    Booking of the residential units to be undertaking by the applicant is a taxable service. This service is liable to be taxed under section 65(105(105) i.e. Construction of Complex Service . ....... + More


  • 2006 (12) TMI 481 - AUTHORITY FOR ADVANCE RULINGS

    Demand of service tax - Outward Freight service - whether the Service Tax paid by the Company on freight in respect of goods supplied to customer at Chennai which are transshipped at Chennai and subsequently delivered from the godown to the customer is Cenvatable when the price of goods is inclusive of freight meaning thereby price paid by Customer is delivered price to the customer........ + More


  • 2006 (12) TMI 403 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    Whether the service tax liability can be imposed upon the service availer like us who is engaged in the manufacturing and Exporting and is availing Services like transportation of goods through roads from the transport service provider during the course of our trade and commerce of export? - Whether we are entitled for exemption/Waiver/tax holiday from the Service Tax, as we are exclusively involved in the 100 export? - Whether we are entitled fo....... + More


  • 2006 (12) TMI 53 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    In the Instant case the activity in respect of which an advance ruling is sought is not the one which is proposed to be provided but is an ongoing activity....... + More


  • 2006 (11) TMI 7 - Advance Ruling, New Delhi

    Service Tax Advance ruling Applicant is not wholly owed Subsidiary Indian Company as they not having 99 shares of foreign company Applicant is not entitled to advance ruling as they already commenced the services on the date of the application when it was in progress....... + More


  • 2006 (9) TMI 4 - Authority for Advance Rulings

    Service Tax Advance ruling Advertising agency Powers under regulation can be exercised only if advance ruling has been pronounced under mistake of law or fact The conclusion recorded by Authority does not suffer from mistake of fact or law....... + More


  • 2006 (8) TMI 10 - Authority for Advance Rulings

    Service Tax - Advance ruling application - As the activity in question is admitted by an on-going service, no question seeking advance ruling thereon can be entertained by the Authority....... + More


  • 2005 (12) TMI 1 - Authority for Advance Ruling, New Delhi

    Advertising Services providing / selling space for display or exhibition of an advertisement, classifiable as advertising services (ii) It can not be termed as business exhibition service....... + More


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