9911796707
TMI BlogApplication for Advance Ruling (Service Tax)X X X X Extracts X X X X X X X X Extracts X X X X ..... ichever is applicable) (i) a non-resident setting up a joint venture in India in collaboration with,- : (a) a non-resident; or : (b) with a resident; : (ii) a resident setting up a joint venture in India in collaboration with a non-resident; : (iii) a wholly owned subsidiary Indian company, of which the holding company is a foreign company; : (iv) a joint venture in India; : (v) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf (mention notification number). : 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 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder 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 valuation of taxable services for charging service tax; : (iii) the principles to be adopted for the purposes of determination of value of the taxable service under the provisions of Chapter V of the Finance Act, 1994; : (iv) applicability of notifications issued under Chapter V of the Finance Act, 1994; : (v) admissibility of credit of service tax; : (vi) determin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n) 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 my case before any Central Excise/Service Tax Authority, Appellate Tribunal or any Court. 3. Verified this………….day………..of………….200 ……………at ……… (Applicant's signature) ________________________________________ ANNEXURE I Statement of the relevant facts having a bearing on the question(s) on which the advance ruling is required Place ……………………….. Date ……&hellip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the business activity/service proposed to be under taken; hypothetical questions will not be entertained. 9 In respect of item number 13, the applicant must state in detail the relevant facts and also disclose the nature of his business activity/service and the likely date and purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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