TMI Blog2004 (2) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... July, 2003. Having regard to the provisions of sub-section (2) of Section 96D of the Finance Act, we have perused the application, the comments received from the Commissioner and having perused the technical note tentatively we are of the opinion that the application is liable to be rejected. A notice in terms of the second proviso to sub-section (2) of Section 96D shall be issued to the applicant to explain as to why the application should not be rejected on the grounds : (a) that the activity has already been commenced and therefore is not the one which is proposed to be undertaken. (b) that the question now raised before the Authority is pending consideration of the Central Excise Officer. 2. Mr. Sridharan, learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clause (a) and applicant contained in Clause (b) of Section 96A of the Finance Act. The said clauses are quoted below : (a) advance ruling means the determination by the Authority of a question of law or fact specified in the application regarding the liability to pay service tax in relation to a service proposed to be provided, by the applicant; (b) applicant means - (i) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or (ii) a resident setting up a joint venture in India in collaboration with a non-resident; or (iii) a wholly owned subsidiary Indian Company, of which the holding company is a foreign company, who proposes to undertake any business activity in Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accept the contention of the learned Counsel. The reading of the said provision suggested by the learned Counsel, would amount to ignoring the latter part of sub-clause (b) of Section 96A which says that the applicant who proposes to undertake any business activity in India and makes application for advance ruling . The words 'proposes to undertake' read with sub-clause (iii) afore-mentioned unmistakeably indicates that the activity ought not have been begun as on the date of filing of the application. 8. In the instant case, the applicant, M/s. McDonald's India Private Ltd., entered into Franchise Agreement with Hardcastle Restarurants Private Ltd. and Amit Jatia, a citizen of India, and with Connaught Plaza Restaurants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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