Amends the Service Tax (Advance Rulings) Rules, 2003

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....vice Tax  (Advance Rulings) Rules, 2003,  namely: - 1. (1)     These rules may be called the Service Tax (Advance Rulings) Amendment Rules, 2007. (2)     They shall come into force on the date of their publication in the Official Gazette. 2.  In the Service Tax (Advance Rulings) Rules, 2003(hereinafter referred to as the said rules), in clause (b) of rule 2, for the words "the Authority for Advance Rulings", the words and brackets "the Authority for Advance Rulings (Central Excise, Customs and Service Tax)" shall be substituted. 3.  For the "Form" appended to the said rules, the following "Form" shall be substituted, namely:- "FORM -AAR (ST-I....

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....          :   (v) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official  Gazette, specify in this behalf (mention notification number). :   3. Basis for claim as a proposed joint venture [ref. 2(i) & (ii) above] (furnish copy of following).       (a)   Memorandum of Understanding; or :   (b) Letter of Intent; or :   ( c) Articles of Association etc.; or :   (d)   Any other document. :   4. Details of proposed joint venture       (i) Full name :   (i....

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....enture/ constitution of joint venture. :   (ii) Status of constituent persons, i.e. resident/non-resident. :   (iii) Existing activities if any. :   8. Nature of business activity/ service proposed to be undertaken. :   9. Present status of business activity/ service. :   10. Registration number of the applicant as mentioned at serial number 1 under rule 4 of the   Service Tax Rules, 1994 (if any). :   11. Permanent Account Number (Income Tax) of the applicant (if any). :   12. Question of Law or fact on which Advance Ruling required (Tick whichever is applicable and provide details against ticked  item):- &nbsp....

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.... Concerned Commissioner(s) of Service Tax / Central Excise having jurisdiction in respect of the question referred at serial number 12. :   18. List of documents/statement attached, (attach the list on a separate sheet, if necessary. :   19. Particulars of demand draft enclosed with the application :                                                                     &n....

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....  Place ............................. Date .............................. (Applicant's signature)  Notes: 1. The application must be filled in English or Hindi, in quadruplicate.. 2. The application must be accompanied by an account payee demand draft of Indian Rupees two thousand five hundred drawn in favour of Authority for Advance Rulings(Central Excise, Customs & Service Tax), payable at New Delhi.  Particulars of the draft should be entered in the column pertaining to item number 19. 3. The number and year of receipt of the application will be filled in by the office of the Authority for Advance Rulings. 4. If the space provided for answering any item in the application is found insufficient, sepa....