Advance ruling procedure: Service tax applications must follow prescribed form, signatures, filing copies, fee and certification requirements. Rules prescribe the procedure for service tax advance rulings: applications must be made in the prescribed Form AAR, signed per applicant class, filed in quadruplicate with the prescribed fee, include specified particulars (applicant details, status, questions of law or fact, statement of relevant facts and applicant's interpretation), be verified and accompanied by annexures, and comply with procedural notes; advance rulings pronounced by the Authority must be signed by Members and certified as true copies by the Commissioner or an authorized officer for transmission to the applicant and the Commissioner of Central Excise.
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.
Advance ruling procedure: Service tax applications must follow prescribed form, signatures, filing copies, fee and certification requirements.
Rules prescribe the procedure for service tax advance rulings: applications must be made in the prescribed Form AAR, signed per applicant class, filed in quadruplicate with the prescribed fee, include specified particulars (applicant details, status, questions of law or fact, statement of relevant facts and applicant's interpretation), be verified and accompanied by annexures, and comply with procedural notes; advance rulings pronounced by the Authority must be signed by Members and certified as true copies by the Commissioner or an authorized officer for transmission to the applicant and the Commissioner of Central Excise.
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