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
15

M/s GSPL India Gasnet Limited ,Gandhinagar

(Public Sector Company)

Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on the pipes and valves procured from the manufacturer against the Applicant’s output service tax liability for services in the nature of transport of gas through pipeline?

Ruling No. AAR /ST/04-05/2015 issued on 03.07.2015 AAR /ST/04/2013 issued on 02.09.2013 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)
14

M/s GSPL India Transco Limited Gandhinagar

(Public Sector Company)

Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on the pipes and valves procured from the manufacturer against the Applicant’s output service tax liability for services in the nature of transport of gas through pipeline?

Ruling No. AAR /ST/04-05/2015 issued on 03.07.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)
13

M/s GSPL India Gasnet Limited Gandhinagar

(Public Sector Company)

Whether the Applicant is eligible to avail CENVAT Credit of the service tax that would be paid by the EPC Contractor / other construction contractors and other service providers (except for service tax paid vis a vis construction services for the civil works package for building the pipeline substations) against the Applicant’s output service tax liability under the taxable output service in the nature of transport of gas through pipelines?

Ruling No. AAR /ST/02-03/2015 issued on 03.07.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)
12

M/s GSPL India Transco Limited, Gandhinagar

(Public Sector Company)

Whether the Applicant is eligible to avail CENVAT Credit of the service tax that would be paid by the EPC Contractor / other construction contractors and other service providers (except for service tax paid vis a vis construction services for the civil works package for building the pipeline substations) against the Applicant’s output service tax liability under the taxable output service in the nature of transport of gas through pipelines?

Ruling No. AAR /ST/02-03/2015 issued on 03.07.2015 Justice V.S.Sirpurkar (Chairperson) Shri S. S. Rana (Member)
11

M/s Microsoft Corporation (India) Private Limited , Gurgaon

Wholly owned Indian subsidiary of Microsoft Corporation, USA

(i)   Whether the domestic transfer of software on media / billable Volume Licence (VL) media would not be liable to service tax in India? (ii)  Whether the domestic supply of Product Key Card (PKC) / Windows Anytime Upgrade (WAU) / Client Access Licence (CALs) in India would tantamount to providing ‘service’ and accordingly, be liable to service tax? (iii) Whether electronic download of software for a consideration will qualify as ‘service’ (where there is no physical supply of software on media) and be liable to service tax. (iv)Whether the domestic transfer of software licenses, both physically and electronically, would tantamount to providing ‘service’ and accordingly, be liable to service tax? (v) Whether the transactions under the Loyalty programs would tantamount to providing ‘service’ and accordingly, be liable to service tax? (vi)Whether the royalty paid by Applicant would be subject to service tax under the Negative List based Approach to Taxation of Services (‘Negative List regime’) w. e. f. 1 July 2012, under the reverse charge mechanism? Whether the charges paid to Third Party Job Worker located overseas, for manufacture of licensed Microsoft products would not be liable to service tax under reverse charge mechanism in India?

Ruling No. AAR /ST/04/2013 issued on 02.09.2013 Dr. Justice Arijit Pasayat (Chairperson) Shri Y. G. Parande (Member)
10

M/s Tandus Flooring India Private Limited , Bangalore

Wholly owned Indian subsidiary of M/s Tandus Flooring Asia Pte Ltd., Singapore

1: What would be the place of provision of the marketing and support services provided by Tandus India to Tandus US and Tandus China  in terms of the Place of Provision of Service Rules 2012 (introduced vide Notification No. 28/2012 – S.T. dated 20-6-2012) 2: Whether the marketing and support services provided by Tandus India to Tandus US and Tandus China would qualify as export of taxable services under Rule 6A of the Service Tax Rules , 1994 (as amended from time to time)(introduced vide Notification No. 2/94 – S.T. dated 28.6.1994.

Ruling No. AAR /ST/03/2013 issued on 26.08.2013 Dr. Justice Arijit Pasayat (Chairperson) Shri Y. G. Parande (Member)
9

M/s MAS-GMR Aerospace Engineering Company Ltd. , Hyderabad

Joint Venture

Whether Service Tax is applicable on the services of Repair, Maintenance & Overhauling (MRO) to domestic & foreign aviation entities from the proposed unit in SEZ.?

Vide Ruling No. AAR /ST/06/2011 issued on 13.05.2011 Hon'ble Mr. Justice P.K.Balasubramanyan, (Chairperson) Mr. J.K.Batra, (Member) Mr. J.Khosla, (Member)
8

M/s RITES LIMITED ., RITES Bhawan, No.1., Sector -29, Gurgaon 122001, Haryana, (India)

A Public Sector Undertaking under the Ministry of Railways

Whether service tax would be applicable on providing locomotives, coaches, wagons etc. on dry lease (i.e. a leasing arrangement whereby e.g. only machineries/engines are leased out without operating support i.e. Crew and maintenance?

Vide Ruling No. AAR/ST-1/03 /2011 issued on 08.04.2011 Hon'ble Mr. Justice P.K.Balasubramanyan, (Chairperson) Mr. J.K.Batra, (Member) Mr. J.Khosla, (Member)
7

M/s CAE Flight Training (India) Private Limited , Survey No. 26 & 27, Bandaramanahalli Village, Anneshwara Panchayat, Kasaba Hobli, Devanahalli Taluk , Bangalore-562 110

A joint venture between two non-resident companies viz. M/s Flight Training Device (Mauritius) Ltd., a 100% subsidiary of CAE Inc., Canada and M/s Emirates CAE Flight Training LLC, Dubai

1.Whether CFTI can be considered as an institute imparting training which is specifically excluded from the definition of ‘Commercial coaching and training centre’ as defined under Section 65(27) of the Finance Act, as an establishment which issues a certificate recognized by law for the time being in force?

 

2.Whether CAE Flight Training (India) Private Limited can be considered ‘Vocational Training Institute’ so as to be exempted from tax under the category of ‘Commercial Training & Coaching Service’ as provided under Notification No. 24/2004 dated 10.9.2004, in light of the fact that it provides aircraft specific training to CPL holders so as to enable them to qualify for flying specified aircrafts and to subsequently enable them to obtain employment in various airlines?

Ruling No. AAR//01/ST/2010 Dated 04.02.2010 Hon'ble Mr. Justice P. V. Reddi, Chairman; Mr. J.K. Batra, Member and Mr. J. Khosla, Member
6

M/s Print Top Rubber Industries1086, 1st Floor, Bhandup Industrial Area, Pannalal Silk Mill Compound, LBS Marg, Bhandup (W) Mumbai, Maharashtra Pin- 400 078

A resident- proposes to set up a joint venture company in India in collaboration with Vagle Imports, USA

” (i) In the re-rubberising process, an invoice will be raised for full value of material used in rerubberising process and sales tax will be collected. The question of law arises as to on the re-rubberising charges to be collected any service tax is payable under section 65(64)(c) as amended to date under the head Management, Maintenance and repairs service as reconditioning of goods?

(ii) Whether the sale of new material used for reconditioning of used old rollers is taxable under Service tax under the head Maintenance and Repairs as Reconditioning/Restoration of Goods. In the above circumstances whether rerubberising charges received can be classified as taxable service of Repairs?

(iii) While calculating the value of taxable services under repairs and maintenance whether the value of material sold is outside the purview of Service Tax leviable under section 66 of the Finance Act 1994?

Ruling No. AAR/02/ST/2009 Dt.31.03.2009 Hon'ble Mr. Justice P. V. Reddi, Chairman; Mr. A Sinha and Mrs. Chitra Saha, Members