Authority For Advance Ruling
AAR rules on taxability of constructing single residential house on an individual’s plot, holds that same is exempt from service tax in terms of Notification No. 25/2012-ST; Notes Revenue’
...View More AAR holds that money / contribution received by company against shares from prospective members for raising funds to establish a luxurious club, shall be liable to service tax under Finance Act; Notes
...View More AAR extends service tax exemption on construction of railway sidings (tracks) for private companies, under Notification No. 25/2012-ST; Rejects Revenue’s argument that out of two types of railwa
...View More AAR denies service tax exemption on job-work proposed to be undertaken in the factory of principal-manufacturer, under Notification No. 25/2012-ST; Notes that said Notification, as amended vide Notifi
...View More AAR holds that Clinical Pharmacology and Clinical Research activities proposed to be undertaken in respect of formulations provided by customers located outside India, shall be liable to service tax i
...View More AAR grants exemption from SAD on import of refrigeration / food services products for sale to individual dealers, industrial consumers or retail consumers, under Notification No. 21/2012-Cus; Notes th
...View More AAR rules on applicability of service tax on freight margin recovered from customers towards outbound and inbound shipment of goods; Holds that in case of outbound shipment, service tax would be exemp
...View More AAR rules on the question of whether various activities proposed to be undertaken by Amazon in respect of purchased goods under its B2B wholesale trading operations in India, would amount to ‘ma
...View More AAR holds that payment of trademark license fee and sales & business support fee by H&M Hennes & Mauritz Retail Pvt. Ltd (Indian applicant) to operational Head Office Co. of H&M Group,
...View More AAR holds that processing of steel scrap of different and variable composition into ‘blended steel scrap’, would amount to “manufacture” u/s 2(f) of Central Excise Act; Observe
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 (1).PNG)
