Advance ruling procedure for seeking binding tax determinations on service classification, valuation, notifications. An applicant may seek an advance ruling under Section 96C on specified questions: classification of a service as taxable, valuation of taxable services, principles for determining value under Chapter V, applicability of notifications under Chapter V, admissibility of credit of duty or tax under rules, and determination of liability to pay service tax; the application must be in prescribed form and manner, filed in quadruplicate with the prescribed fee and may be withdrawn within the short statutory period.