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<h1>Advance ruling on service tax application: prescribed procedural requirements and specified questions govern classification, valuation and liability determinations.</h1> The prescribed Form AAR (ST I) requires applicants to provide detailed identification and status, documentary proof of joint venture or foreign holding where relevant, the nature and present status of the service, registration and tax identifiers, and to specify the question(s) for advance ruling falling within defined categories such as classification, valuation, applicability of notifications, admissibility of credit and liability. Applicants must submit a statement of relevant facts, a statement of their legal interpretation, attach supporting documents, verify the application, and pay the prescribed fee.
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