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    <title>2006 (12) TMI 403 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI</title>
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    <description>The Authority rejected the manufacturing and exporting company&#039;s application for an advance ruling on service tax liability for transportation services, citing the ongoing nature of the activities as ineligible for advance rulings under the Service Tax Act. The rejection was supported by legal precedents and the specific definition of advance ruling in the Act, such as the McDonald&#039;s India Pvt. Ltd. case. The company&#039;s arguments for exemption or waiver from service tax and eligibility for benefits under Export of Service Rules were also dismissed due to the ongoing nature of the activities.</description>
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      <description>The Authority rejected the manufacturing and exporting company&#039;s application for an advance ruling on service tax liability for transportation services, citing the ongoing nature of the activities as ineligible for advance rulings under the Service Tax Act. The rejection was supported by legal precedents and the specific definition of advance ruling in the Act, such as the McDonald&#039;s India Pvt. Ltd. case. The company&#039;s arguments for exemption or waiver from service tax and eligibility for benefits under Export of Service Rules were also dismissed due to the ongoing nature of the activities.</description>
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