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2016 (2) TMI 692 - AAR - Service TaxApplication for advance Ruling - Revenue takes objection to the admissibility on the ground that it is not a proposed activity as covered under Section 96(D), since the company is incorporated on 18.11.2011 and has been filing the Income Tax as well as Service Tax Returns from time to time during all these years. According to the Department, therefore, this is not a proposed activity. The second objection raised by the Revenue is that there is a sister concern of the applicant which shares with the applicant an e-mail addresses as also the postal address and in case of that concern, some orders have been passed by the Service Tax Authorities. The Department, therefore, says that even on the second point, the application can not be admitted. - Taxability of activity of services for rendering analysis of the drugs and market survey etc. AAR rejected both the contentions and admitted the application for consideration.
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