2006 (8) TMI 10

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..... cal know-how, for the purposes of classification, since the same is not classifiable under clause (55a) for Intellectual Property Services?" 3. The applicant has entered into agreements with its foreign collaborators for the supply of the technical know-how and assistance for use in the manufacture of certain pharmaceutical products the Indian company is engaged in. 4. The comments on the application were furnished by the Commissioner of Service Tax, Mumbai. 5. Before the question as to classification of service specified in the application could be adopted for examination leading to pronouncement of advance ruling thereon, it was felt necessary to call upon the applicant, and a notice was issued to it, to show cause as to how the applic .....

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..... cise Officer, the Appellate Tribunal or any Court; (b) the same as in a matter already decided by the Appellate Tribunal or any Court: Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: Provided also that where the application is rejected, reasons for such rejection shall be given in the order." 8. A perusal of the provisions, extracted above, would show that under the first proviso to sub-section (2) of Section 96D of the Act, the Authority cannot allow the application or, in other words, cannot entertain the application for pronouncing advance ruling on the question specified in the application under sub-section(4) thereof, if the question .....

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..... ers 21st Century Dictionary. The Black's Law Dictionary defines the word "same" as "the very thing just mentioned or described". In our view, the question raised in the application under consideration cannot be termed as the same as in a matter already decided, the question of the same being already pending in a Court does not arise. Therefore, the first proviso to sub-section (2) of section 96D of the Act is not attracted, and the application cannot be disallowed on the basis of the first ground. 10. The second ground concerns the definition of the expression "advance ruling" as given in clause (a) of section 96A of the Act, which reads thus: "advance ruling" means the determination, by the Authority, of a question of law or fact spe .....

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