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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 the 'resident firms' under section 96A (b) (iii) of the Finance Act, 1994. For this purpose, 'resident' and 'firm' have also been defined in the said notification by way of an explanation. Thus, w.e.f. 1.3.2015, 'resident .....

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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 who have agreed to share the profits of business carried on by all or any of them acting for all. Persons who have entered into partnership with one another are called individually 'partners' and collectively 'a firm' and the name under .....

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