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Rule 4 - Certification of copies of the advance rulings pronounced by the Authority - Service Tax (Advance Ruling) Rules, 2003Extract 4. Certification of copies of the advance rulings pronounced by the Authority.- A copy of the advance ruling pronounced by the Authority for Advance Rulings and duly signed by the Members to be sent to each of the applicant and to the Commissioner of Central Excise under sub-section (7) of section 96D of the Act, shall be certified to be true copy of its original by the Commissioner, Authority for Advance Rulings, or any other officer duly authorized by the Commissioner, Authority for Advance Rulings, as the case may be.
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