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TMI BlogService Tax (Advance Ruling) Rules, 2003X X X X Extracts X X X X X X X X Extracts X X X X ..... he Official Gazette. 2. Definitions . - In theses rules, unless the context otherwise requires, - (a) "Act" means the Finance Act, 1994 (32 of 1994); (b) "Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962); (c) "Form-Application for Advance Ruling (Service Tax)" means the form annexed to these rules; (d) Words and expressions used and not defined herein but defined in the Act shall have the meanings respectively, assigned, to them in the Act. 3. Form and manner of application. - (1) An application for obtaining an advance ruling under sub-section (1) of section 96C of the Act shall be made in Form-Application for Advance Ruling (Service Tax). (2) The appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. "FORM-AAR (ST) [Application for Advance Ruling (Service Tax)] [See rule 3 of the Service Tax (Advance Rulings) Rules, 2003] BEFORE THE AUTHORITY FOR ADVANCE RULINGS (CUSTOMS, CENTRAL EXCISE AND SERVICE TAX)NEW DELHI (Form of application for seeking Advance Ruling under Section 96C of the Finance Act, 1994.) Application No. ..of .. 1. Full name and address along with telephone number,Fax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Applicant's signature) VERIFICATION I, ____________________(name in full and in block letters), son/daughter/wife of ________________do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the annexure(s), including the documents are correct. I am making this application in my capacity as _____________(designation) and that I am competent to make this application and verify it. 2. I also declare that the question (s) on which the advance ruling is sought is/are not pending in any case before any Central Excise Authority, Appellate Tribunal or any Court. 3. Verified this .day of .200 ..at (Applicant's signature) ANNEXURE I Statement of the relevant fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence' in India, 'non resident', 'Indian company' and 'Foreign Company' as per the provisions of the Income Tax Act, 1961 (43 of 1961). 8. Regarding item number 8, the question(s) should be based on the activity proposed to be undertaken, hypothetical questions will not be entertained. 9. In respect of item number 9, the Applicant must state in detail the relevant facts and also disclose the nature of his activity and the likely date and purpose of the proposed activity(s). Relevant facts reflected in document submitted alongwith the application must be included in the statement of facts and not merely incorporated by reference. 10. For item number 10, the applicant must clearly state his interpretation of law of facts in respect of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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