2005 (1) TMI 5

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..... as such Service Tax not applicable - Held that:- M/s Om Construction is admittedly a resident of India, therefore sub-clause (ii) of Clause (b) of Section 96A will be attracted. Under the said sub-clause a resident may apply to the Authority to seek an advance ruling if it is setting up a joint venture in India in collaboration with a non-resident. However, it did not furnish any evidence to show .....

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..... is not covered under Plant Machinery and Equipments as such Service Tax not applicable . 2. On receipt of the application, noticing that prima fade it does not satisfy the requirements of the definition of the term applicant , contained in Clause (b) of Section 96Aof the Act, a notice was issued to it to show cause as to why the application should not be rejected in view of the said provisi .....

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..... bsidiary Indian 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 . M/s Om Construction is admittedly a resident of India, therefore sub-clause (ii) of Clause (b) quoted above will be attracted. Under the said sub-clause a resident may apply to the Authority to seek an advance ruling i .....

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