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TMI BlogAmends the Service Tax (Advance Rulings) Rules, 2003X X X X Extracts X X X X X X X X Extracts X X X X ..... (Advance Rulings) Rules, 2003 , namely: - 1. (1) These rules may be called the Service Tax (Advance Rulings) Amendment Rules, 2007. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Service Tax (Advance Rulings) Rules, 2003 (hereinafter referred to as the said rules), in clause (b) of rule 2 , for the words "the Authority for Advance Rulings", the words and brackets "the Authority for Advance Rulings (Central Excise, Customs and Service Tax)" shall be substituted. 3. For the "Form" appended to the said rules, the following "Form" shall be substituted, namely:- "FORM - AAR (ST-I) [Application for Advance Ruling (Service Tax)] (See rule 3 of the Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : 3. Basis for claim as a proposed joint venture [ref. 2(i) (ii) above] (furnish copy of following). (a) Memorandum of Understanding; or : (b) Letter of Intent; or : ( c) Articles of Association etc.; or : (d) Any other document. : 4. Details of proposed joint venture (i) Full name : (ii) Complete address : (iii) Telephone number( with STD/ISD code) : (iv) Fax number (with STD/ISD code) : (v) E-mail address (vi) Postal addr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Nature of business activity/ service proposed to be undertaken. : 9. Present status of business activity/ service. : 10. Registration number of the applicant as mentioned at serial number 1 under rule 4 of the Service Tax Rules, 1994 (if any). : 11. Permanent Account Number (Income Tax) of the applicant (if any). : 12. Question of Law or fact on which Advance Ruling required (Tick whichever is applicable and provide details against ticked item):- (i) Classification of any service as a taxable service under Chapter V of the Finance Act, 1994; : (ii) the valua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n referred at serial number 12. : 18. List of documents/statement attached, (attach the list on a separate sheet, if necessary. : 19. Particulars of demand draft enclosed with the application : (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 ________________ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st be signed at the bottom by the applicant. 5. In reply to item number 2 the applicant must state its status i.e. whether an individual, Hindu undivided family firm, company, firm association of persons, wholly owned subsidiary, Joint Venture or any other person. 6. For item number 5, the reply must be given in the context of the provisions regarding 'residence' in India, 'non resident', 'Indian Company', and 'Foreign Company' as per the Income Tax Act, 1961(43 of 1961). 7. In reply to item number 9, the applicant must state the present status of the business activity/service in respect of which advance ruling has been sought i.e. the stage to which it has progressed. 8. Regarding item number 12, the question(s) should be based on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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