Resident firm classification enables advance ruling access for specified business entities under service tax framework. Specification of resident firm as a class of persons eligible to seek advance rulings under the Finance Act for service tax; the notification extends advance ruling access to resident firms and defines 'firm' to include partnerships, limited liability partnerships (including those without a company partner), sole proprietorships, and One Person Companies, and adopts the Income tax Act meaning of resident insofar as it applies to a resident firm.