https://www.taxtmi.com/acts?id=556 Section 96A defines key terms for advance rulings: an advance ruling is the Authority's determination on a specified question of law or fact about proposed service tax liability; an "application" is the submission seeking that determination. The provision prescribes categories of applicant-including specified non-residents, residents engaged in joint ventures, wholly owned Indian subsidiaries of foreign companies, joint ventures, and notified resident classes-and explains "joint venture in India" as a jointly controlled contractual economic arrangement with non-resident substantial interest. It adopts existing statutory meanings for non-resident, Indian company, foreign company, and applies Central Excise Act definitions where relevant. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Mar 2019 10:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=556 Section 96A defines key terms for advance rulings: an advance ruling is the Authority's determination on a specified question of law or fact about proposed service tax liability; an "application" is the submission seeking that determination. The provision prescribes categories of applicant-including specified non-residents, residents engaged in joint ventures, wholly owned Indian subsidiaries of foreign companies, joint ventures, and notified resident classes-and explains "joint venture in India" as a jointly controlled contractual economic arrangement with non-resident substantial interest. It adopts existing statutory meanings for non-resident, Indian company, foreign company, and applies Central Excise Act definitions where relevant. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=556