service tax

क्रम संख्या. आवेदक का नाम आवेदक की स्थिति प्रश्न (ओं) जिस पर अग्रिम शासनादेश मांगा गया था शासन संख्या और दिनांक द्वारा शासित पासिंग टिप्पणियों
(English) 35

(English) M/s Avadh Infratech Ltd Gujarat

(English) Partnership firm

(English) Whether the money/contribution received by company against shares and deposit from the prospective members for raising funds which can be used for achieving the sole object of the company i.e. establishing a luxurious club, is a taxable service as per provisions of the Finance Act, 1994?

(English) Ruling No. AAR/44/ST-1/ 29 /2016 dt. 12.08.2016 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 34

(English) M/s Steps Therapeutics Limited Hyderabad

(English) Limited Company

(English) Whether the proposed activities of undertaking Clinical Research and Clinical Pharmacology by the Applicant are taxable under the Act in light of Rule 3 of the Place of Provision Rule, 2012 as the Applicant renders the said Services to its Customers and the place of provision is located outside India?

(English) Ruling No. AAR/ST-1/ 27 /2016 dt. 12.08.16 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 33

(English) M/s. Sarkar & Sen Company West Bengal

(English) Partnership firm

(English) Whether applicant are eligible for exemption from payment of service tax on job work under taken inside the factory of the manufacture as per Notification No. 25/2012 ST dated 20.06.2012 as amended?

(English) Ruling No. AAR/ST/ 24 /2016 dt. 22.07.2016 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 32

(English) M/s. Global Transportation Services Private LimitedMaharashtra

(English) Private Limited Company

(English) a. Whether the freight margin recovered by the Applicant from its customer in an outbound shipment not taxable under the Act in light of Rule 10 of Place of Provision Rules, 2012 on account of the fact that place of provision of service would be outside India? b.Whether the freight margin recovered by the Applicant from its customer or a Freight Partner in an inbound shipment exempt from levy of service tax under the Act in light of the exemption provided to transportation of goods by air under Section 66D of the Act? C. Without prejudice, whether the Applicant is liable to discharge service tax liability on or only on the amount of differential freight margin retained by the Applicant in case of both an outbound shipment and inbound shipment? Without prejudice, whether the Applicant shall be entitled to avail of CENVA T credit on account of input services utilized by it if its final output service, is held to be taxable under the Act?

(English) Ruling No. AAR/ST-1/ 23 /2016 dt. 22.07.16 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 31

(English) M/s Kochi Salem Pipe Line

(English) Private Limited Company

(English) Whether the applicant to avail CENVAT credit of the service tax paid by the contractors engaged in the installation, (other than civil construction service of construction of building) and utilize the same to discharge its liability to service tax on the output service?

(English) Ruling No. AAR/ST/22/2016 dt 15.07.2016 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 30

(English) M/s H&M Hennes & Mauritz Retail Pvt Ltd. New Delhi

(English) Wholly owned subsidiary Indian Co.

(English) A. Whether the Trade Mark / Licence Fee and the payment made in terms of the foreign collaboration agreement by the Applicant to H&M GBC is liable to Service Tax in terms of the Finance Act, 1994? Whether the Sales and Business Support Fee paid by the Applicant to H&M GBC is liable to Service Tax in terms of the Finance Act, 1994?

(English) Ruling No. AAR/ST/20/2016 dt 15.07.2016 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 29

(English) M/s Raghava Estates & Properties

(English) Public Limited Company

(English) Whether Construction of single residential unit(s) on the individual plot(s) owned by plot owner(s) is liable to Service Tax or not in the hands of the applicant or is exempted vide Notification No. 25/2012-ST dated 20.06.2012?

(English) Ruling No. AAR/ST/17/2016 dt 01.07.2016 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 28

(English) M/s Steadfast Corporation Ltd, Hyderabad

(English) Public Limited Company

(English) Whether Construction of single residential unit(s) on the individual plot(s) owned by plot owner(s) is liable to Service Tax or not in the hands of the applicant or is exempted vide Notification No. 25/2012-ST dated 20.06.2012?”

(English) Ruling No. AAR/ST/16/2016 dt. 15.07.2016 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 27

(English) M/s. Choice Estate and Constructions Ltd., Kerala

(English) Resident Public Ltd. Company

(English) 1. Whether Service Tax is applicable on the revenue share relating to the Applicant?
2. Whether Service Tax is applicable on the revenue share relating to Choice Foundation?
3. Whether Service Tax is applicable on the fees collected from the students?
4. 4) If answer to any above questions is yes, than whether the applicable service tax can be recovered from student?

(English) Ruling No. AAR/ST/14/2016 issued on 06.05.2016 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
(English) 26

(English) M/s Hyundai Rotem Company Project Office, New Delhi

(English) Proposed Joint Venture

(English) Whether the Applicant is eligible for claiming exemption from payment of service tax in terms of Notification No. 25/2012 dated 20.07.2012 for the activities in relation to the value of Cost Center E3 i.e. Testing & Commissioning, Integrated testing & commissioning, Trial runs of trains to be undertaken for L&T in terms of the said Contract?

(English) Ruling No. AAR/ST/12-13/2016 issued on 22.04.2016 (English) Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)