Definitions (Advance Ruling)

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..... ay service tax in relation to a service proposed to be provided, by the applicant; 2 [( b ) applicant means,- ( i ) ( a ) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or ( b ) a resident setting up a joint venture in India in collaboration with a non-resident; or ( c ) a wholly owned subsidiary Indian company, of which the .....

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..... t;] ( c ) application means an application made to the Authority under sub-section (1) of section 96C; 6 [(d) Authority means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);] ( e ) non-resident , Indian company and foreign company have the meanings respectively assigned to them in clauses (30), (26) and ( 23A ) .....

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..... dian company, of which the holding company is a foreign company, who proposes to undertake any business activity in India and makes application for advance ruling;' 3. Inserted by the Finance Act, 2007, w.e.f. 11-5-2007. 4. Substituted vide Finance (No. 2) Act, 2009, before it was read as, ( d ) Authority means the Authority for Advance Rulings (Central Excise, Customs and Service .....

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