https://www.taxtmi.com/caselaws?id=129 The Authority rejected the application seeking an advance ruling on the applicability of service tax on franchise agreements executed before the introduction of service tax. The rejection was based on the grounds that the applicant's business was already ongoing when the service tax provisions for franchise services came into force, making the application not maintainable. The judgment clarified that advance rulings apply to entities not yet engaged in business activities, emphasizing the limitation of the scope of advance rulings under the Finance Act. en-us Mon, 23 Feb 2004 00:00:00 +0530 Fri, 23 Oct 2015 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129 The Authority rejected the application seeking an advance ruling on the applicability of service tax on franchise agreements executed before the introduction of service tax. The rejection was based on the grounds that the applicant's business was already ongoing when the service tax provisions for franchise services came into force, making the application not maintainable. The judgment clarified that advance rulings apply to entities not yet engaged in business activities, emphasizing the limitation of the scope of advance rulings under the Finance Act. Case-Laws Service Tax Mon, 23 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129