https://www.taxtmi.com/caselaws?id=1410 The Authority rejected the manufacturing and exporting company's application for an advance ruling on service tax liability for availing transportation services, citing the ongoing nature of the activity and maintainability concerns under Section 96A of the Service Tax Act. The rejection was based on precedents emphasizing the distinction between ongoing activities and proposed services. The applicant's requests for exemption from service tax for 100% export, benefits under Rule 3(1)(iii) of Export of Service Rules, 2005, and inclusion of all export-facilitating activities were also rejected due to the ongoing nature of the activities, rendering the applications non-maintainable. en-us Thu, 14 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1410 The Authority rejected the manufacturing and exporting company's application for an advance ruling on service tax liability for availing transportation services, citing the ongoing nature of the activity and maintainability concerns under Section 96A of the Service Tax Act. The rejection was based on precedents emphasizing the distinction between ongoing activities and proposed services. The applicant's requests for exemption from service tax for 100% export, benefits under Rule 3(1)(iii) of Export of Service Rules, 2005, and inclusion of all export-facilitating activities were also rejected due to the ongoing nature of the activities, rendering the applications non-maintainable. Case-Laws Service Tax Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1410