Authority For Advance Ruling
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
...View More AAR holds that process of crushing coal before supplying to customers does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Observes that even after crushing the imported coal o
...View More AAR holds that activity of loading business software onto imported hardware / device called ‘Nucleus Device’ which will serve as a cashless currency transmitting apparatus, does not consti
...View More AAR rules in favour of applicant, no service tax applicable on payment processing services proposed to be rendered to foreign entity, who provides domain registration services to customers in India; S
...View More AAR rules that service tax cannot be collected on school fees as education services covered under Negative List; Holds that applicant, its partner Choice Foundation and their partnership firm are thre
...View More No service tax liable on receipt of incidental incentives / volume discounts by Advertising Agency (applicant) from Media Owner, while rendering professional services to clients (Advertisers) in relat
...View More AAR grants service tax exemption on activities relating to integrated testing & commissioning and trial runs of trains to be undertaken for Delhi & Hyderabad Metro Rail Projects, under Notific
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