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of <h1>India Designates Resident Private Limited Companies for Advance Rulings on Service Tax Under Finance Act, 1994</h1> The Central Government of India, through Notification No. 15/2014-Service Tax dated July 11, 2014, designates 'resident private limited companies' as a class of persons eligible for advance ruling under the Finance Act, 1994. A 'private limited company' is defined as per the Companies Act, 2013, while 'resident' is defined according to the Income-tax Act, 1961. This notification is issued under the Ministry of Finance, Department of Revenue, and aims to clarify the eligibility criteria for advance rulings related to service tax matters.
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