Authority For Advance Ruling
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
...View More ‘Car lease scheme’ as an employee retainment programme out of service tax net, falling under exception to definition of “service” u/s 65B(44)(d) of Finance Act; AAR notes that
...View More AAR rules in favour of applicant, import of components / parts / sub-assemblies not classifiable as ‘motor vehicle’ under CTH 87.03 or as ‘Completely Knocked Down (CKD) kit’ un
...View More AAR rules in favour of applicant, service tax not applicable on salary and allowances payable to seconded employee under Negative List regime; Sec 66(44)(b) of Finance Act excludes services rendered b
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