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of <h1>Resident Firms Eligible for Advance Ruling on Service Tax per Section 96A, Finance Act 1994.</h1> Notification No. 09/2015, dated March 1, 2015, designates 'resident firm' as a class of persons eligible for Advance Ruling under section 96A of Chapter V of the Finance Act, 1994, concerning Service Tax. The term 'firm' encompasses entities defined under section 4 of the Indian Partnership Act, 1932, including limited liability partnerships (LLPs) without corporate partners, sole proprietorships, and One Person Companies. 'Resident' is defined according to clause (42) of section 2 of the Income-tax Act, 1961, as it pertains to resident firms.
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