service tax

Sr. No. Name of the Applicant Status of the Applicant Question(s) on which Advance Ruling was sought Ruling No. and date Ruling Passed by Remarks
25

M/s AKQA Media India Pvt. Ltd, Mumbai

Wholly owned subsidiary Indian Co.

1. Under Proposed Business Model 1, while the Applicant shall be appointed by its client i.e. the advertiser to provide services, will incidental receipt of incentives / volume discounts from Media Owner shall be considered to be providing a ‘service’, as defined under the Act, to the Media Owner and shall the same be liable to service tax?
2. Under Proposed Business Model 2, while the Applicant shall buy and sell the media inventory on its own account to the advertiser, will incidental receipt of incentives / volume discounts from Media Owner shall be considered to be providing a ‘service’, as defined under the Act, to the Media Owner and shall the same be liable to service tax?
3. In the case, it is considered that the Applicant is providing any service to the Media Owner, in the course of providing advertisement placement services to its client, and then on what value should the service tax be applicable under the Act?

Ruling No. AAR/ST/11/2016 issued on 22.04.2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member - Technical) Shri R. S. Shukla, Member (Law)
24

M/s Berco Undercarriages (India) Pvt. Ltd., Hyderabad

Wholly owned subsidiary Indian Co.

While at discharging the foreign C&F Agent raised composite bill / invoice liability, which portion of amount will attract Service Tax obligation under reverse charge mechanism?

Ruling No. AAR/ST/10/2016 issued on 01.04.2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member Technical) Shri R. S. Shukla, Member (Law)
23

M/s Godaddy India Web Services Pvt. Ltd., Gurgaon

(Wholly owned subsidiary Indian Co.)

1. Whether, in the facts and circumstances of the case, the various support services proposed to be provided by the Applicant to GoDaddy US are a ‘bundle of services’ being naturally bundled in the ordinary course of business and accordingly is a single service, being ‘business support service’, in terms of Section 66F of the Finance Act? 2. If the answer to Question 1 is positive, whether, in the facts and circumstances of the case, the place of provision of business support service by the Applicant, is outside India in terms of Rule 3 of the Place of Provision of Service Rules, 2012 (herein after referred to as “POPS”). If the services provided by the Applicant are not considered as naturally bundled then in the facts and circumstances, which of the individual service shall qualify for classification under Rule 3 of the POPS as service provided by a service provider located in India to a service recipient located outside India? 3. Whether in the facts and circumstances and in the light of the answers to question 1 and 2 above, the services to be provided by the Applicant to GoDaddy US that fall to be classified under Rule 3 of the POPS qualify as export of taxable services in terms of Rule 6A of the STR (inserted vide Notification No. 36/2012-ST dated 20.06.2012 and therefore remain non-taxable for purpose of payment of service tax under the Finance Act? 4. Whether in the facts and circumstances of the case, by providing the support services being business support to GoDaddy US, the Applicant is providing any service to the customers of GoDaddy US in India? In any event, without prejudice to the other questions, whether the service of collection of payments from customers of GoDaddy US in India, is a transaction in money and hence

Ruling No. AAR/ST/08/2016 issued on 04.03.2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)
22

M/s Universal Services India Pvt. Ltd., Gurgaon

(Wholly owned subsidiary Indian Co.)

1. Whether, in the facts and circumstances of the case, the various support services proposed to be provided by the Applicant to GoDaddy US are a ‘bundle of services’ being naturally bundled in the ordinary course of business and accordingly is a single service, being ‘business support service’, in terms of Section 66F of the Finance Act? 2. Whether in the facts and circumstances and in the light of the answers to question 1 above, the services to be provided by the Applicant to WWD US that fall to be classified under Rule 3 of the POPS qualify as export of taxable services in terms of Rule 6A of the STR (inserted vide Notification No. 36/2012-ST dated 20.06.2012 and therefore remain non-taxable for purpose of payment of service tax under the Finance Act? 3. Whether in the facts and circumstances of the case, by providing the support services to WWD US, the Applicant is providing any service to the customers of WWD US in India? In any event, without prejudice to the other questions, whether the service of collection of payments from customers of WWD US in India, is a transaction in money and hence not subject to service tax?

Ruling No. AAR/ST/07/2016 issued on 04.03.2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)
21

M/s SICPA India Private Limited, New Delhi, New Delhi

(Public Limited Company)

(a) Is the activity proposed to be undertaken by Applicant {i.e. provision of automated, online 1D and 2D bar code printing system, label application system, aggregation system and dispatch system for breweries in accordance with Excise Supply Chain Information Management System (ESCIMS)} liable to service tax under the provisions of the Finance Act, 1994? (b) Assuming that there is a service tax liability then how to classify the service as taxable service under Chapter V of the Finance Act, 1994? (c) Assuming that the service is a taxable service then what is the valuation under Section 66B of the Finance Act, 1994?

Ruling No. AAR/ST/02/2016 issued on 22.01.2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)
20

M/s Creative Problem Solving India, Mumbai,, Mumbai,

Proposed Joint Venture)

Whether sale of books & printed materials is subject to any Service Tax. Determination of liability if any for sale of printed books to pay Service tax on a taxable Service under the provisions of Chapter V of the Finance Act, 1994.

Ruling No. AAR/ST/01/2016 issued on 08.01.2016 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)
19

M/s J.P. Morgan Services India Private Limited, Mumbai

{Wholly owned subsidiary Indian Co.}

Whether the activities proposed to be undertaken by the Applicant (viz. introduction of a car lease scheme, on an optional basis, for the benefit of its employees) would be regarded as a ‘service’ and subject to service tax under Section 66B of the Finance Act, 1994?

Ruling No. AAR/ST/16/2015 issued on 04.12.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla, Member (Law)
18

M/s North American Coal Corporation India Pvt. Ltd.,Pune

Wholly owned subsidiary Indian Co.

Whether the salary and allowance payable by the Applicant to the Employee employed in terms of the dual employment agreement is exigible to levy of Service Tax as per the provisions of the Finance Act?

Ruling No. AAR/ST/13/2015 issued on 06.11.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member- Technical) Shri R. S. Shukla,Member (Law)
17

M/s Emerald Leisures Ltd, , (Formerly Apte Amalgamations Ltd.) Mumbai

(Public Limited Company)

1. Whether the relationship between the Applicant and members of the club could be considered as provision of “service” by one person (service provider) to another person (service receiver) for the purpose of section 65B(44) of the Finance Act, 1994 read with Section 66B, 66D and section 66E of the Finance Act, 1994 and accordingly would the Membership fee, annual fee and other charges received from members from time to time be liable for service tax or in light of the settled legal concept of mutuality, the club and its members are not to be regarded as two separate entities and hence, there is provision of “service” by one person (service provider) to another person (service receiver)?
2. Independent of the Ruling in the above issue, whether refundable security deposit would be subject to service tax is in accordance with the applicable provisions of law, in particular, the definition of service contained in section 65B(44) read with sections 66B, 66D and section 66E of the Finance Act, 1994 or not.

Ruling No. AAR /ST/10/2015 issued on 11.09.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)
16

Sh. K. Ram Mohan ,  Shimoga 577204 Karnataka

Joint Venture with an NRI

Whether activity of street light maintenance is exempted from service tax to meet the intention of legislature as reflected in Sl. No. 12 or 13 of Notification No. 25/2012 dated 20.06.2012 of Service Tax?

Ruling No. AAR /ST/09/2015 issued on 28.08.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)