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    <title>HOW TO APPLY FOR SEEKING ADVANCE RULING UNDER SERVICE TAX</title>
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    <description>Advance ruling provides pre determination of questions of law or fact on service tax liability for proposed services, including scope, classification, valuation, exemptions, notifications, and input tax credit. Applications must use the prescribed form in quadruplicate, include detailed facts and the applicant&#039;s interpretation, be verified and signed, be accompanied by prescribed fee proof, and follow specified filing, signature and format requirements; the Authority may seek records, grant hearing opportunities, pronounce written signed rulings within statutory timeframes, or reject applications that are pending or already decided, after affording hearing and recording reasons.</description>
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