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
5

M/s VMT Spinning Company Limited Village Kalyanpur, P.O. Baddi, Distt. Solan, Himachal Pradesh

A resident is setting up a joint venture with a non-resident

(a) Whether the construction services used for construction of workers’ quarters within the factory premises, fall within the ambit of input services as defined in rule 2(1) of Cenvat Credit Rules, 2004 and consequently whether Applicant can avail of the credit of such construction services in terms of rule 3 of the mentioned rules? (b) Whether the applicant can claim full rate of drawback on export of yarn manufactured by the applicant along with cenvat credit on construction services used for construction of manufacturing/storage/workers residential quarters within the factory premises?

Ruling No. AAR/05/ST/2008 Dt.11.09.2008 Hon'ble Mr. Justice P. V. Reddi, Chairman; Mr. A Sinha and Mrs. Chitra Saha, Members
4

M/s Harekrishna Developers Ahmedabad- 382 350

A partnership firm

“1. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contact in case of Proposed Activity No.3?

2. If the answer to Question No.1 is in affirmative, whether the applicant is end to deduct the value of transfer of property in goods involved in the execution of said works contract if the applicant opts for payment of service tax at the rate of 2 per cent under the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007 as notified vide notification no.32/2007-Service Tax dated 22.05.2007. (The next part of the question beginning with the phrase “in other words” is omitted as unnecessary).

3. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contract in case of Proposed Activity No.4?

4. Whether the applicant is liable to service tax under section 65 (105) (zzzza) of the Finance Act, 1994 under the notified taxable service of execution of works contract in case of Proposed Activity No.4, even when the petty contractors discharge service tax liability under the notified taxable service of execution of works contract?”

Ruling No. AAR/04(ST)/2008 dt. 07.04.2008 Hon'ble Mr. Justice P.V. Reddi, Chairman, Smt.Chitra Saha, Member and Sh. A. Sinha, Member
3

M/s Harekrishna Developers Ahmedabad-382 350

A partnership firm

“1. Whether the activity of booking the residential units to be undertaken by the applicant is a taxable service liable to Service Tax under the provisions of section 65 (105) of the Finance Act, 1994? 2. Whether the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex in case of Proposed Activity No.1? 3. Whether the applicant is liable to service tax under section 65 (105) (zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex in case of Proposed Activity No.2?”

Ruling No. AAR/03(ST)/2008dt. 07.04.2008 Hon'ble Mr. Justice P.V. Reddi, Chairman, Smt.Chitra Saha, Member and Sh. A. Sinha, Member
2

M/s Google Online India (P) Ltd. 1st Floor,  No3 Vittal Mallya Road, Bangalore 560 001.

Wholly owned subsidiary of M/s Google International LLC,USA

“Whether the activity of providing/selling space for advertisement on ‘Google Website’ as proposed to be carried out by the applicant and as detailed in Annexure 1 of this application, is classifiable under any of the below mentioned heads of taxable services or as any other taxable service enumerated in Chapter V of the Finance Act, 1994: (i)   Advertisement Services (as defined under section 65(105)(zh)[sic] of Chapter V of Finance Act, 1994). (ii)   Computer Network Service (as defined under section 65(105)(zh) of Chapter V of Finance Act, 1994). (iii)  Business Auxiliary Service (as defined under section 65(105)(zzb) of Chapter V of Finance Act, 1994). (iv)  Any other taxable service (as enumerated in section 65(105) of Chapter V of Finance Act, 1994)” 

Ruling No. AAR/30/ 2005 dt.13.12.2005 Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr. Somnath Pal, Member Dr.B.A.Agarwal, Member
1

Shri Kartar Singh Kochar S/o late Shri Sucha Singh, C-30, Usha Niketan New Delhi-110016

Resident Indian

(i)Under which classificationi.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter-V of the Finance Act, 1994 are supply of furniture, fixtures, lights and light fittings, PA system and other articles, without providing/supplying/erecting a pandal or shamiana are covered. (ii) Are pandals and shamianas supplied for Hindu marriages exempted from service tax as per the Notification F.No. B2/A/2000/TRU dated 10th September, 2004. (iii) Is cartage charge for transportation of material from godown to different sites inclusive in the total bill for the purpose of charging service tax.  Can its credit be availed under 96C(2)(e).

Ruling No. AAR 01(ST)/2005 dt.23.08.2005 Hon'ble Mr. Justice S.S.M. Quadri, Chairman Mr. Somnath Pal, Member Dr.B.A.Agarwal, Member