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Name of the Applicant |
Status of the Applicant |
Question(s) on |
Order No. and date |
Ruling Passed by |
Remarks |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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9 |
M/s MAS-GMR Aerospace Engineering Company Ltd.,
Hyderabad |
Joint Venture |
Whether Service Tax
is applicable on the services of Repair, Maintenance & Overhauling (MRO)
to domestic & foreign aviation entities from the proposed unit in SEZ.? |
Vide
Ruling No. AAR
/ST/06/2011 issued on 13.05.2011 |
Hon’ble Mr.
Justice P.K.Balasubramanyan, (Chairperson) Mr.
J.K.Batra, (Member)
Mr.
J.Khosla, (Member) |
- |
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8 |
RITES Bhawan,
No.1., Sector -29, Gurgaon 122001, Haryana, (India) |
A Public Sector Undertaking under the
Ministry of Railways |
Whether
service tax would be applicable on providing locomotives, coaches, wagons
etc. on dry lease (i.e. a leasing arrangement whereby e.g. only
machineries/engines are leased out without operating support i.e. Crew and
maintenance? |
Vide Ruling No. AAR/ST-1/03 /2011 issued on
08.04.2011 |
Hon’ble Mr. Justice P.K.Balasubramanyan, (Chairperson) Mr. J.K.Batra, (Member) Mr. J.Khosla, (Member) |
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7 |
M/s CAE Flight Training (India) Private Limited, Survey No. 26 & 27, Bandaramanahalli Village, Anneshwara Panchayat, Kasaba Hobli, Devanahalli Taluk , Bangalore-562 110 |
A joint venture between two non-resident companies viz. M/s Flight Training Device (Mauritius) Ltd., a 100% subsidiary of CAE Inc., Canada and M/s Emirates CAE Flight Training LLC, Dubai . |
1.Whether CFTI can be considered as an institute imparting training which is specifically excluded from the definition of ‘Commercial coaching and training centre’ as defined under Section 65(27) of the Finance Act, as an establishment which issues a certificate recognized by law for the time being in force? 2.Whether CAE Flight Training (India) Private Limited can be considered ‘Vocational Training Institute’ so as to be exempted from tax under the category of ‘Commercial Training & Coaching Service’ as provided under Notification No. 24/2004 dated 10.9.2004, in light of the fact that it provides aircraft specific training to CPL holders so as to enable them to qualify for flying specified aircrafts and to subsequently enable them to obtain employment in various airlines? |
Ruling No. AAR//01/ST/2010 Dated 04.02.2010 |
Hon’ble Mr. Justice P. V. Reddi, Chairman; Mr. J.K. Batra, Member and Mr. J. Khosla, Member |
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6. |
M/s Print Top Rubber Industries Pin- 400 078 |
A resident- proposes to set up a joint venture company in India in collaboration with Vagle Imports, USA |
“ (i) In the re-rubberising
process, an invoice will be raised for full value of material used in rerubberising process and sales tax will be collected.
The question of law arises as to on the re-rubberising
charges to be collected any service tax is payable under section 65(64)(c) as
amended to date under the head Management, Maintenance and repairs service as
reconditioning of goods? |
Ruling No. AAR/02/ST/2009 Dt.31.03.2009 |
Hon’ble |
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5. |
M/s VMT Spinning Company Limited, Village Kalyanpur, P.O. Baddi, Distt. Solan, Himachal Pradesh |
A resident is setting up a joint venture with a non-resident |
(a) Whether the construction services used for construction of workers’ quarters within the factory premises, fall within the ambit of input services as defined in rule 2(1) of Cenvat Credit Rules, 2004 and consequently whether Applicant can avail of the credit of such construction services in terms of rule 3 of the mentioned rules? (b) Whether the applicant can claim full rate of drawback on export of yarn manufactured by the applicant along with cenvat credit on construction services used for construction of manufacturing/storage/workers residential quarters within the factory premises? |
Ruling No.
AAR/05/ST/2008 |
Hon’ble Mr. Justice P. V. Reddi, Members |
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4. |
M/s Harekrishna
Developers |
A partnership firm |
“1. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contact in case of Proposed Activity No.3? 2. If the answer to Question No.1 is in affirmative, whether the applicant is entitled to deduct the value of transfer of property in goods involved in the execution of said works contract if the applicant opts for payment of service tax at the rate of 2 per cent under the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 as notified vide notification no.32/2007-Service Tax dated 22.05.2007. (The next part of the question beginning with the phrase “in other words” is omitted as unnecessary). 3. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contract in case of Proposed Activity No.4? 4. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contract in case of Proposed Activity No.4, even when the petty contractors discharge service tax liability under the notified taxable service of execution of works contract?” |
Ruling No.
AAR/04(ST)/2008 |
Hon’ble Mr. Justice P.V. Reddi, Chairman, Smt.Chitra Saha, Member and Sh. A. Sinha, Member |
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3 |
M/s Harekrishna
Developers Ahmedabad |
A partnership firm |
“1. Whether the activity of booking the residential units to be undertaken by the applicant is a taxable service liable to Service Tax under the provisions of section 65 (105) of the Finance Act, 1994? 2. Whether the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex in case of Proposed Activity No.1? 3. Whether the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex in case of Proposed Activity No.2?” |
Ruling No. AAR/03(ST)/2008dt. 07.04.2008 |
Hon’ble Mr. Justice P.V. Reddi, Chairman, Smt.Chitra Saha, Member and Sh. A. Sinha, Member |
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2 |
M/s Google
Online India (P) Ltd.,
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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)” |
Ruling
No. AAR/30/ 2005 |
Hon’ble Mr. Justice S.S.M. Quadri, Chairman Mr. Somnath Pal, Member Dr.B.A.Agarwal, Member
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1 |
Shri Kartar Singh Kochar S/o late Shri Sucha Singh,C-30, Usha NiketanNew Delhi-110016
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Resident Indian |
(i)Under which classificationi.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter-V of the Finance Act, 1994 are supply of furniture, fixtures, lights and light fittings, PA system and other articles, without providing/supplying/erecting a pandal or shamiana are covered. (ii) Are pandals and shamianas supplied for Hindu marriages exempted from service tax as per the Notification F.No. B2/A/2000/TRU dated 10th September, 2004. (iii) Is cartage charge for transportation of material from godown to different sites inclusive in the total bill for the purpose of charging service tax. Can its credit be availed under 96C(2)(e). |
Ruling No.
AAR 01(ST)/2005 |
Hon’ble Mr. Justice S.S.M. Quadri, Chairman Mr. Somnath Pal, Member Dr.B.A.Agarwal, Member |
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