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2005 (1) TMI 5 - AAR - Service TaxDemand of Service Tax – erection of transmission lines for State Electricity Boards - Eligibility to be appropriate for advance ruling - Whether Erection of Transmission Lines for State Electricity Boards, etc. Transmission Line is not covered under Plant & Machinery and Equipments as such Service Tax not applicable - Held that:- M/s Om Construction is admittedly a resident of India, therefore sub-clause (ii) of Clause (b) of Section 96A will be attracted. Under the said sub-clause a resident may apply to the Authority to seek an advance ruling if it is setting up a joint venture in India in collaboration with a non-resident. However, it did not furnish any evidence to show that it is setting up a joint venture in India in collaboration with a non-resident; as such it does not fulfill the requirements of the definition of the "applicant" under the Act - it cannot be treated as an "applicant" within the meaning of the said term. The application is therefore, not maintainable.
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