Authority For Advance Ruling
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
...View More AAR rules on taxability of services received from foreign C&F Agent towards import of raw material by applicant under International Commercial Terms, where such C&F Agent raises composite bill
...View More AAR grants area based excise duty exemption under Notification No. 50/2003-CE to second unit established by expansion of existing unit of footwear manufacturer (applicant); Notes that applicant has sa
...View More Services by GoDaddy India (applicant) to GoDaddy US in relation to direct & offline marketing, branding, supervision of third party customer care centre quality and payment processing, constitute
...View More AAR admits Advance Ruling application, rejecting Revenue's plea that, applicant's activity not 'proposed activity' covered u/s 96(D), since Company already filing Income Tax (IT) and Service Tax (ST)
...View More AAR admits Microsoft India's application, 'import' by applicant remains a proposed activity, despite some imports of free samples made prior to filing application; Relies upon AAR ruling in Guthy Renk
...View More AAR rules out service tax applicability on provision of automated, online 1D and 2D bar-code printing, labelling application, aggregation and dispatch system, in accordance with Excise Supply Chain In
...View More AAR allows credit of excise duty paid on parts and spares of DG sets, air conditioners (ACs), used for replacement of defective ones and service tax paid on certification inspection, engineering servi
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