https://www.taxtmi.com/caselaws?id=638 The application for obtaining an advance ruling under section 96C of the Finance Act, 1994 by a joint venture Indian company regarding the classification of technical know-how was rejected. The rejection was based on jurisdictional limitations under section 96D and the definition of "advance ruling" under section 96A, as the question raised was deemed to be already pending before the Bombay High Court and related to an ongoing service, making it ineligible for an advance ruling. The decision was pronounced on August 29, 2006. en-us Tue, 29 Aug 2006 00:00:00 +0530 Fri, 28 Feb 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=638 The application for obtaining an advance ruling under section 96C of the Finance Act, 1994 by a joint venture Indian company regarding the classification of technical know-how was rejected. The rejection was based on jurisdictional limitations under section 96D and the definition of "advance ruling" under section 96A, as the question raised was deemed to be already pending before the Bombay High Court and related to an ongoing service, making it ineligible for an advance ruling. The decision was pronounced on August 29, 2006. Case-Laws Service Tax Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=638