Definition of Authority in Service Tax Advance Rulings amended to align with Customs Act advance rulings provision. Amendment substitutes clause (b) in rule 2 of the Service Tax (Advance Rulings) Rules, 2003 so that 'Authority' means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act. The Service Tax (Advance Rulings) Amendment Rules, 2017 are notified as No. 12/2017-Service Tax and commence on 1 April 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of Authority in Service Tax Advance Rulings amended to align with Customs Act advance rulings provision.
Amendment substitutes clause (b) in rule 2 of the Service Tax (Advance Rulings) Rules, 2003 so that "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act. The Service Tax (Advance Rulings) Amendment Rules, 2017 are notified as No. 12/2017-Service Tax and commence on 1 April 2017.
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