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2016 (9) TMI 331 - AUTHORITY FOR ADVANCE RULINGS

2016 (9) TMI 331 - AUTHORITY FOR ADVANCE RULINGS - TMI - Availability of exemption-Notification No. 4/2013-SC dated 1st March, 2013 proper applicant from filing application of Advance ruling - private limited company public limited company Held that: - the exemption under Notification No. 4/2013-SC dated 1st March, 2013 is available to public limited company as well as private limited company. The applicant, being public limited company, is a proper applicant. - Building of a single ho .....

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ctions and then will build an individual house. There will be no independent agreement regarding obtaining of sanctions and if there is any, the company will pay the Service Tax over that - in case there is a common agreement of obtaining the sanction and then build an individual house, it would be covered under the exemption notification exemption available matter disposed off - Ruling No. AAR/ST/17/2016 , Application No. AAR/44/ST/30/2015 - Dated:- 1-7-2016 - Mr. V.S. Sirpurkar, Chairm .....

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013 which entitles even the public companies to apply and to be entitled for the exemption. 2. Therefore, the first objection about the applicant not being a proper applicant is rejected. 3. The activity which is proposed to be carried out is to build a house for an individual that is only for a single house for the customer. We had intended to admit this matter earlier, however, considering that the controversy is extremely narrow, we are proceeding to give its ruling straight away with the con .....

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