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of <h1>Section 96A of Finance Act, 1994: Clarifies Advance Rulings on Service Tax for Non-Residents and Joint Ventures in India.</h1> Section 96A of the Finance Act, 1994, defines terms related to advance rulings on service tax liability. An 'advance ruling' is a determination by the Authority on legal or factual questions specified in an application concerning service tax liability for a proposed service. An 'applicant' can be a non-resident or resident involved in a joint venture in India, a wholly owned subsidiary of a foreign company, or a resident specified by the government. The 'Authority' refers to the Authority for Advance Rulings as defined in the Customs Act, 1962. Definitions from the Income-tax Act, 1961, and the Central Excise Act, 1944, apply where relevant.
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