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TMI Blog2006 (12) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... business or commerce and the ultimate recipient of those services are located outside India? Is it correct to hold that all the activity, incidental and ancillary, facilitating the export shall also fall within the ambit of export and enjoy the same benefits as are available to the Export? - - - AAR/07(ST)/2006 - Dated:- 14-12-2006 - Shri Syed Shah Mohammed Quadri, J. REPRESENTED BY : Shri Biswajit Das, Advocate, for the Appellant. Shri A.K. Roy, Jt. CDR, for the Respondent. [Order]. The applicant M/s Orissa Chrome Export and Mining Company Limited, Bhubaneswar, Orissa filed this application under 96C(1) of the Finance Act, 1994 (for short Service Tax Act ) seeking an advance ruling of the Authority on the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant on 28-11-2006 to show case why the application should not be rejected for the ground mentioned therein. The relevant portion of the notice reads thus :- 2. The Authority is tentatively of the view that the said application is liable to be rejected on the following two grounds : (i) The question on which the applicant has sought an advance ruling relates to an on going activity/service as has been admitted in applicant s letter dated 3-10-2006. (ii) It has been brought to the notice of the Authority by the concerned Commissioner, Central Excise, Customs Service Tax, Bhubaneswar-I Commissionerate, Bhubaneswar that the issue raised in Question No. 1 of the application is already pending before the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is being carried on in respect of which advance ruling is sought, is on going activity but the moment this activity was brought within the ambit of the Service Tax Act, the applicant has immediately approached the Authority. Therefore, it cannot be treated as an on going activity for the purposes of the Act. In reply to a question from the Authority the Learned Counsel submits that after coming into force of the Act this activity was not stopped and still it continues. 5. To appreciate the contention of the Learned Counsel it is necessary to notice the provision of the Section 96A(a) of the Service Tax Act which is in the following terms : Section 96A. Definitions - In this Chapter, unless the context otherwise requires, - (a) ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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