Service tax advance ruling clarifies definitions and the required application form under the Finance Act. Definitions in the Service Tax (Advance Ruling) Rules, 2003 designate key terms: Act means the Finance Act, 1994; Authority means the Authority for Advance Rulings as defined under the Customs Act, with later notifications altering its descriptive name; and Form-Application for Advance Ruling (Service Tax) is the form annexed to the rules. Words not defined herein have the meanings assigned in the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax advance ruling clarifies definitions and the required application form under the Finance Act.
Definitions in the Service Tax (Advance Ruling) Rules, 2003 designate key terms: Act means the Finance Act, 1994; Authority means the Authority for Advance Rulings as defined under the Customs Act, with later notifications altering its descriptive name; and Form-Application for Advance Ruling (Service Tax) is the form annexed to the rules. Words not defined herein have the meanings assigned in the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
