2005 (1) TMI 5

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.... the Finance Act, 1994 (for short, "the Act"). It is a resident of India. It is engaged hi erection of transmission lines for State Electricity Boards. It seeks an advance ruling on the following question:- "Erection of Transmission Lines for State Electricity Boards, etc. Transmission Line is not covered under Plant & Machinery and Equipments as such Service Tax not applicable". 2. On ....

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....unless the context otherwise requires, (b)  "Applicant" means - (i)  a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or (ii)  A resident setting up a joint venture in India in collaboration with a non-resident; or (iii) A wholly owned subsidiary Indian company, of which the holding company is a fo....