9911796707
TMI BlogDefinitions (Advance Ruling)X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to a service proposed to be provided, by the applicant; 2[(b) "applicant" means,- (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or (b) a resident setting up a joint venture in India in collaboration with a non-resident; or (c) a wholly owned subsidiary Indian company, of which the holding company is a foreign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication made to the Authority under sub-section (1) of section 96C; 6[(d) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);] (e) "non-resident", "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y is a foreign company, who proposes to undertake any business activity in India and makes application for advance ruling;' 3. Inserted by the Finance Act, 2007, w.e.f. 11-5-2007. 4. Substituted vide Finance (No. 2) Act, 2009, before it was read as, "(d) "Authority" means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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