|
Orders of Service Tax |
|
Sr. No. |
Name of the Applicant |
Status of the Applicant |
Question(s) on |
Order No. and date |
Ruling Passed by |
Remarks |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
|
1 |
Wholly owned subsidiary of a
foreign Co. |
Applicability of Service Tax |
Order No.AAR(ST)/ R02-04 dt.23.02.2004
|
Hon’ble Mr. Justice S.S.M. Quadri, Chairman Dr. K.N. Chaturvedi, Member Mr. Somnath Pal, Membe |
|
|
|
2 |
A foreign national proposing to
set up a joint venture with |
Leviability of Service Tax on the
‘Secondary Services’ which are consumed/merged in the process |
Order No. AAR/ST/08/ 2004 dt.30.11.2004
|
Hon’ble Mr. Justice S.S.M. Quadri, Chairman Mr. Somnath Pal, Member Dr. B.A. Agrawal, Member |
|
|
|
3. |
M/s. Google Online India Private Ltd. (GIPL) 1st Floor,
No.3 Vittal Mallya Road,
|
Wholly owned subsidiary of M/s Google International LLC,USA |
“Whether the activity of providing/selling space for advertisement on ‘Google Website’ as proposed to be carried out by the applicant and as detailed in Annexure 1 of this application, is classifiable under any of the below mentioned heads of taxable services or as any other taxable service enumerated in Chapter V of the Finance Act, 1994: (i) Advertisement Services (as defined under section 65(105)(zh)[sic] of Chapter V of Finance Act, 1994). (ii) Computer Network Service (as defined under section 65(105)(zh) of Chapter V of Finance Act, 1994). (iii) Business Auxiliary Service (as defined under section 65(105)(zzb) of Chapter V of Finance Act, 1994). (iv) Any other taxable service (as enumerated in section 65(105) of Chapter V of Finance Act, 1994)” |
Order No. AAR/ 1/2006 dt. 29.08.2006
|
Hon’ble Mr. Justice S.S.M. Quadri, Chairman
Mr. Somnath Pal, Member Dr. B.A. Agrawal, Member |
Order on an application filed under regulation 18 of the Authority for Advance Rulings ( Customs, Central Excise and Service Tax) Regulations, 2005. Original Ruling No. AAR/30/ 2005 dt.. 13.12.2006 |
|
4. |
Pfizer Limited,
|
A joint venture Indian company |
“Which clause in Section 65 to the Chapter V of the Finance Act, 1994 will be applicable to the supply of technical know-how, for the purposes of classification, since the same is not classifiable under clause (55a) for Intellectual Property Services?” |
Order No. AAR/02(ST)/2006 Dt. 29.08.2006 |
Hon’ble Mr. Justice Mr. Somnath Pal, Member Dr. B.A. Agrawal, Member |
|
|
5. |
M/s
IJM (India) Infrastructure Limited
|
Claimed to be a wholly owned subsidiary of a foreign company. |
Whether the Civic Centre
Construction Work awarded by the MCD is liable to service tax under section
65(105)(zzq) read with section 65(25b) of the
Chapter V of Finance Act, 1994 |
Order No. AAR/05(ST)/2006 dt.09.11.2006 |
Hon’ble Mr. Justice S.S.M. Quadri, Chairman
Dr. B.A. Agrawal, Member |
|
|
6. |
M/s Sunbeam Auto Limited
|
A resident limited company |
1. The price received by the
Company are delivered prices (inclusive of freight
cost where freight cost is to be borne by the company). Whether service
tax paid on such outward freight is Cenvatable and
is allowable to be set off against the Excise duty/service tax liability of
the company. 2. Similarly whether the Service Tax paid by the Company on freight in respect of goods supplied to customer at Chennai which are transshipped at Chennai and subsequently delivered from the godown to the customer is CENVATABLE when the price of goods is inclusive of freight meaning thereby price paid by Customer is delivered price to the customer. |
Order No. AAR/06(ST)/2006 dt.05.12.2006
|
Hon’ble
|
|
|
7. |
M/s Orissa Chrome Export and Mining Company Limited A-65/1, Nayapalli Bhubaneswar-751012 Orissa
|
A resident limited company
|
1. Whether the service tax
liability can be imposed upon the service availer
like us who is engaged in the manufacturing and Exporting and is availing Services like transportation of
goods through roads from the transport service provider during the course of
our trade and commerce of export. 2. As we are exclusively involved in the 100% export, whether we are entitled for exemption / Waiver / tax holiday from the service Tax. 3. Is it correct to hold that we are entitled for the benefits of the provisions of rule 3(1) (iii) of export of Service rules, 2005 as transportation services are provided to us in relation to ourbusiness or commerce and the ultimate recipient of those services are located outside India? 4. Is it correct to hold that all the activity, incidental and ancillary, facilitating the export shall also fall within the ambit of export and enjoy the same benefits as are available to the Export? |
Order No. AAR/07(ST)/2006
|
Hon’ble Mr. Justice
|
|
|
8. |
M/s Arisaig Partners (India) Pvt. Ltd., Mumbai-400039 |
A wholly owned subsidiary Indian company
of which the holding company is a foreign company. |
“Whether investment research and advisory services proposed to be provided by AP India to the overseas entity fulfill the eligibility conditions provided in the Export of Services Rules, 2005 (as amended), which have been introduced by Notification No. 9/2005-S.T.dated March 3,2006?” |
Order
No.AAR/06(ST)/2007 Dt.17.04.2007 |
Hon’ble Mr. Justice P. V.
Reddi,
Chairman; Mr. A Sinha and Mrs. Chitra Saha, Members |
|
|
9-10 |
1.
M/s GSPL India Transco Ltd, Gandhinagar – 382010 2.
M/s GSPL India Gasnet
Ltd, Gandhinagar – 382010 |
Subsidiary
of Gujrat State Petronet
Limited, which is a subsidiary of Gujarat State Petroleum Corporation
Limited, Public Limited Company. |
Whether
the Applicant is eligible to avail CENVAT Credit of excise duty that would be
paid on pipes and valves by the manufacturer against the Applicant’s output
service tax liability under the taxable service category of “transport of
goods through pipeline or conduit? |
Order
No. AAR/ST/02- 03/2012 Dt.30.03.2012 |
Hon’ble Mr.
Justice P.K.
Balasubramanyan, Chairman; Mr.
Y.G. Parande,
Member |
|
|
11-12 |
1.
M/s GSPL India Transco Ltd, Gandhinagar – 382010 2.
M/s GSPL India Gasnet
Ltd, Gandhinagar – 382010 |
Subsidiary
of Gujrat State Petronet
Limited, which is a subsidiary of Gujarat State Petroleum Corporation
Limited, Public Limited Company. |
Whether
the Applicant is eligible to avail CENVAT Credit of the service tax that
would be paid by the EPC Contractor/other construction contractors and
other service providers (except for service tax paid vis
a vis construction services for the civil works
package for building the pipeline substations) against the Applicant’s output
service tax liability under the taxable service category of “transport of
goods through pipeline or conduit” |
Order
No. AAR/ST/04-05/2012 Dt.30.03.2012 |
Hon’ble Mr.
Justice P.K.
Balasubramanyan, Chairman; Mr.
Y.G. Parande,
Member |
|