TMI Blog2006 (12) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice availer like us who is engaged in the manufacturing and Exporting and is availing Services like transportation of goods through roads from the transport service provider during the course of our trade and commerce of export. 2.As we are exclusively involved in the 100% export, whether we are entitled for exemption/Waiver/tax holiday from the Service Tax. 3.Is it correct to hold that we are entitled for the benefits of the provisions of Rule 3(1) (iii) of Export of Service Rules, 2005 as transportation services are provided to us in relation to our business or commerce and the ultimate recipient of those services are located outside India? 4.Is it correct to hold that all the activity, incidental and ancillary, facilitating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner's comments alongwith enclosures thereto including Show Cause Notice No. IV(14)20/S.TAX/BBSR-l/2006/9591A dated 17-5-2002 is enclosed herewith. 3. However, before a final decision is taken by the Authority, you are hereby required to show cause as to why the application should not be rejected on the aforementioned grounds. Written submissions, if any, may be filed positively within two weeks from the date of the receipt of this notice." 3.The applicant filed its reply stating in para 4 of the reply that the objects and reasons of advance ruling with respect to a particular provision of the Act and since the relevant provision of the Act have come very recently, the applicant which was in the business has expeditiously ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the application regarding the liability to pay service tax in relation to a service proposed to be provided, by the applicant; 6.The definition of advance ruling, referred to above, makes it abundantly clear that it is concerned with determination of the question of law or fact in relation to service which is proposed to be provided by the applicant. In as much as in this case the activity in respect of which an advance ruling is sought, is not the one which is proposed to be provided but is an ongoing activity, the application is not maintainable. The Authority has taken the same view in case of M/s McDonald's India Pvt. Ltd., Mumbai - 2006 (3) S.T.R. 245 (A.A.R.) = 2005 (185) E.L.T. 31 (A.A.R.) Order No. AAR/44/103/2003 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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