News Flash
  • Guidelines for candidates for GSTP exam on 12.12.2019 - Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 06.08.2019 to 09.08.2019 declared. Nodal Officers may download marks-sheet from their dashboard under www.nacenkanpur.gov.inalong with forwarding letter.
  • Two-Days' Training on "Data Analytics" for Group 'A' and Group 'B' officers of CBIC, from 12th December to 13th December, 2019, at NACIN, Faridabad. - Click here
  • Draft RRs of Executive Assistant to be placed on CBIC website for 30 days for inviting comments from stakeholders - Click here
  • An advertisement invitation for expression of interest for supplying of electrical power backup/inverter. - Click here
  • Master Refund Circular No. 125/44/2019-GST dated 18.11.2019 issued super ceding earlier refund circulars
  • Circulars clarifying various issues related to GST issued
  • General Election to the Legislative Assemblies of Jharkhand, bye-elections, 2019- relieving of Expenditure Observers. - Click here
  • New Central tax notifications issued on 14th November, 2019
  • One Day Training Programme on "Human Rights" for Group 'A' and Group 'B' officers of CBIC, on 09th December, 2019 at NACIN, Faridabad - Click here
  • Forms GSTR-9 and GSTR-9C have been simplified and last date for filing extended for 2017-18 and 2018-19 - Click here
  • Inviting suggestions from Industry and Trade Associations for Budget 2020-21 regarding changes in direct and indirect taxes - Click here
  • Transfer/Posting in the grade of Assistant /Deputy Commissioner- Compliance thereof - Click here
  • Guidelines for candidates for GSTP exam on 12.12.2019. - Click here
  • CBIC mandates quoting of DIN in all communications from 8th November, 2019 - Click 'Customs circular 37/2019' and 'GST/CEx/ST circular 122/41/2019' for details
  • DIN IT Application will be operational on DDM website from 08.11.2019 - Click here
  • Final AISL in respect of Junior/ Senior Translator (till 06.06.2013) under CBIC has been uploaded on website of DGPM: Establishment->Hindi Translators. Please check the related website: http://dgicce.nic.in/- - Click here
View all

Rulings - Service Tax

Sr. No.

Name of the Applicant

Status of the Applicant

Question(s) on which

Advance Ruling was sought

Order  No. and date

Ruling Passed by

Remarks

1

2

3

4

5

6

7

12.

M/s Avadh Infratech Ltd
Gujarat

Partnership firm

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? Ruling No.
AAR/44/ST-1/ 29 /2016
dt. 12.08.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

11.

M/s Steps Therapeutics Limited
Hyderabad

Limited Company

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? Ruling No.
AAR/ST-1/ 27 /2016
dt. 12.08.16
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

10.

M/s. Sarkar & Sen Company
West Bengal

Partnership firm

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? Ruling No.
AAR/ST/ 24 /2016
dt. 22.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

9.

M/s. Global Transportation Services Private
Limited,

Maharashtra

Private Limited Company

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? Ruling No.
AAR/ST-1/ 23 /2016
dt. 22.07.16
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

8.

M/s Kochi Salem Pipe Line

Private Limited Company

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?
Ruling No.
AAR/ST/22/2016
dt 15.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

7.

M/s H&M Hennes & Mauritz Retail Pvt
Ltd.,

New Delhi

Wholly owned subsidiary Indian Co.

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? Ruling No.
AAR/ST/20/2016
dt 15.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

6.

M/s Raghava Estates & Properties

Public Limited Company

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?” Ruling No.
AAR/ST/17/2016
dt 01.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

5.

M/s Steadfast Corporation
Ltd.,

Hyderabad

Public Limited Company

Whether construction of railway siding for private parties is exempted from payment of service tax under Notification No. 25/2012-ST dt. 20.06.2012 as amended, vide entry no. 14 (a) there to? Ruling No.
AAR/ST/16/2016
dt. 15.07.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

4.

M/s. Choice Estate and Constructions
Ltd.,

Kerala

Resident Public Ltd. Company

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?
Ruling No.
AAR/ST/14/2016
issued on 06.05.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
 

3.

M/s Hyundai Rotem Company,
Project Office,

New Delhi

Proposed Joint Venture

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?

Ruling No.
AAR/ST/12-13/2016
issued on 22.04.2016
Justice V.S.Sirpurkar (Chairperson)

Shri S. S. Rana
(Member - Technical)

Shri R. S. Shukla,
Member (Law)
AAR/44/ST/32/2013 & AAR/44/ST/18/2013

2.

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)
 

1.

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)