Advance ruling procedure clarifies taxable service classification and valuation, with binding determinations limited to the applicant. Advance rulings permit specified applicants to obtain the Authority's determination on questions of law or fact regarding liability to pay service tax for proposed services. Eligible applicants include notified non residents, residents and joint ventures; rulings cannot be sought for an ongoing business. Applications must follow prescribed form, verification, copies and fee, may be withdrawn within the statutory period, and will be forwarded to the relevant Principal Commissioner or Commissioner of Central Excise who may be asked for records. Permissible questions include classification, valuation, applicability of notifications, admissibility of credit and liability determination. The Authority must provide opportunity to be heard, pronounce rulings within the time limit, issue certified copies, and its rulings are binding only on the applicant and relevant Central Excise authorities unless obtained by fraud.