Advance ruling definitions clarify applicant categories, Authority, joint venture meaning and applicability of excise terms to service tax.

Section 96A defines key terms for advance rulings: an advance ruling is the Authority's determination on a specified question of law or fact about proposed service tax liability; an "application" is the submission seeking that determination. The provision prescribes categories of applicant-including specified non-residents, residents engaged in joint ventures, wholly owned Indian subsidiaries of foreign companies, joint ventures, and notified resident classes-and explains "joint venture in India" as a jointly controlled contractual economic arrangement with non-resident substantial interest. It adopts existing statutory meanings for non-resident, Indian company, foreign company, and applies Central Excise Act definitions where relevant.

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