Definitions (Advance Ruling)

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....ervice tax in relation to a service proposed to be provided, by the applicant;  ^2[(b) "applicant" means,- (i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or (b) a resident setting up a joint venture in India in collaboration with a non-resident; or (c) a wholly owned subsidiary Indian company, of which the holding com....

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....ation" means an application made to the Authority under sub-section (1) of section 96C; ^6[(d) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);] (e) "non-resident", "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-t....

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....the holding company is a foreign company, who proposes to undertake any business activity in India and makes application for advance ruling;' 3. Inserted by the Finance Act, 2007, w.e.f. 11-5-2007. 4. Substituted vide Finance (No. 2) Act, 2009, before it was read as, "(d) "Authority" means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under se....