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of <h1>Advance Ruling on Service Tax: Eligibility, Application Process, and Binding Nature Explained Under New Rules</h1> An advance ruling in service tax is a determination made by an authority on a legal or factual question regarding the liability to pay service tax for a proposed service. Eligible applicants include non-residents and residents involved in joint ventures, wholly-owned subsidiaries of foreign companies, and specified public and private sector companies. Applications must be submitted in a specified form, accompanied by a fee, and can be withdrawn within thirty days. The authority, which functions with powers akin to a civil court, can accept or reject applications, and its rulings are binding unless obtained through fraud or misrepresentation. The Central Government can make rules to facilitate these provisions.
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