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RESIDENT FIRM CAN SEEK ADVANCE RULING

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 18-5-2015 - 'Resident firm' can be Applicant Vide Notification No. 9/2015-ST dated 1.3.2015, the facility of advance ruling has been extended to all resident firms w.e.f. 1.3.2015 by specifying .....

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firm' is also eligible to be an applicant and seek advance ruling on specified matters concerning Service Tax. Accordingly, 'resident firm' would include any of the following types of firms - firm as per Indian Partnership Act, 1932 Li .....

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5 as it was available for only non-residents and body corporates. To understand about scope of resident firm, following meanings are relevant - Firm [Section(4) of Indian Partnership Act, 1932] 'Partnership' is the relation between persons wh .....

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which their business is carried is called the 'firm name' Limited Liability Partnership [Sections 2(1)(n) and 3 of Limited Liability Partnership Act, 2008] 'Limited liability partnership' means a partnership formed and registered und .....

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