The applicant has classified his proposed business activities under following four heads and seeks advance ruling on the questions as mentioned below each of these four heads:-

New Business No. 1 : Setting up an engine maintenance, repair and overhaul shop (for short 'Engine MRO Shop') in India for servicing the aircraft belonging to Indian airline companies operating scheduled air transport/air cargo services.:

Q. No. 1.
 

A wholly owned subsidiary Indian company of which the holding company [M/s. Guthy Renker India (Mauritius), Port Louis, Mauritius ] is a foreign company.

Ruling No. AAR/3/Cus/2009

Dated 18.09.2009

A wholly owned subsidiary Indian company, of which the holding company is a foreign company

Whether the import of motorcycle in the form of components, parts and sub-assemblies, proposed to be imported by the applicant, would constitute import of motorcycles in Completely Knocked Down form and as such would be eligible for concessional rate of basic customs duty at the rate of 10% provided under Entry 345 of Notification No. 21/2002-Cus, dated 1^st March 2002(as amended)?  

Dated 27^th July, 2010

Whether the import and supply of aircraft parts & ground handling equipment to Hindustan Aeronautics Ltd., are classifiable under heading 8803 of the Customs Tariff and eligible for exemption under Notification No. 39/96-Cus dated 23.07.1996?  

25.

M/S TT
Recycling Management
India Private Limited,
Karnataka

24.

M/s Nucleus
Software Exports Limited,
New Delhi

23.

M/s Dhunseri
Petrochemicals ltd

22.

M/s Amazon
Wholesale (India)

21.

M/s Amazon
Seller Services

20.

M/s Lakhani
Footwear Pvt. Ltd.,
Plot No. 11,
Sector-11, IIE, Sicdul,
Haridwar

19.

M/s Indus Towers
Limited,
Gurgaon – 122002

18.

M/S USUI Susira International Private Limited,

Chennai

Wholly owned subsidiary Indian Co.

Whether the activity of bending, assembling and inspection of imported end-formed tubes would amount to manufacture in terms of Section 2(f) of the Central Excise Act, 1944?

Ruling No.

AAR /CE/14/2015

issued on 20.11.2015

Justice V.S. Sirpurkar

(Chairperson)

Shri S. S. Rana

(Member- Technical)

Shri R. S. Shukla,

Member (Law)

17.

M/s International Institute of Diamond Grading and Research India Pvt. Ltd.,

Mumbai

Wholly owned subsidiary Indian Co.

Whether or not the proposed activity to be undertaken i.e. grading and inscription of diamonds by applicant company would amount to manufacture under Central Excise Legislation?

Ruling No.

AAR /CE/11/2015

issued on 18.09.2015

Justice V.S. Sirpurkar

(Chairperson)

Shri S. S. Rana

(Member)

16.

M/s ELG India Private Limited Mumbai                                                

A Wholly owned subsidiary Indian Co. of ELG International Holding B.V., Quebecstraat 7, Haven Nr. 4515, 3197 K.L. Botlek Rotterdam, Netherlands

Whether the activity of processing of various grade of scrap to manufacture blended stainless steel scrap proposed to be carried out by the applicant by way of procurement / receipt of materials, radioactivity check, grade wise sorting, cutting / shredding / crushing and sizing of oversize material, Bundling, Briquetting and Blending qualify as "manufacture" and the applicant is required to obtain registration under the Central Excise Act, 1944 and liable to pay Excise duty?

Ruling No.

AAR/ CE/02/2013

issued on 07.08.2013

Hon'ble Dr. Justice Arijit Pasayat,

(Chairman)

Mr. Y.G.Parande,

(Member)

15.

M/s Amazon Seller Services Private Limited

Bengaluru

A Wholly owned subsidiary Indian Co. of M/s Amazon Asia Pacific Resources Pvt. Limited, Singapore

Whether the activities, which Applicant proposes to undertake in its warehouse ( viz assortment, packing and stickering etc.), amount to manufacture for the purpose of Central Excise Act, 1944 and therefore liable to Central Excise duty?

Ruling No.

AAR/ CE/04/2012

issued on 24.08.2012

Hon'ble Mr. Justice P.K.Balasubramanyan,    (Chairman)

Mr. Y.G.Parande,

(Member)

 -

14.

M/s MMTC-PAMP Private Limited ,

New Delhi - 110016

A joint venture company in collaboration with MKS Holding BV, Amsterdam, Netherlands

    1    Whether the process proposed to be employed by the Applicant amounts to manufacture or job work under the Central Excise Law?

    2    If it amounts to 'manufacture', would it be subject to the levy of Central Excise Duty in terms of the Central Excise Act, 1944 and the Central Excise Tariff Act, 1985?

Ruling No.

AAR/44/C.Ex./03/2012 issued on 01.06.2012

Hon'ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

Mr. Y.G.Parande,

(Member)

 -

13.

M/s Danone Food & Beverages India Private Limited ,

Gurgaon - 122002

Wholly owned Indian subsidiary company of a foreign company  M/s Danone Asia PTE Limited, Singapore

(i) What is the classification of the fermented milk product, namely "Yum Creamy" and non-fermented milk based beverage namely "Yum Chusky", proposed to be manufactured by the Applicants?

(ii) Whether the exemption under Notification No. 1/2011-CE dated 01.03.2011,provided in respect of "flavoured milk of animal origin" falling under Tariff Item 2202 90 30 of the Central Excise Tariff Act, 1985, shall be available to the Applicants in relation to the non-fermented milk based beverage namely, "Yum Chusky"?

Ruling No.

AAR/44/CE/02/2012 issued on 23.03.2012

Hon'ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

Mr. Y.G.Parande,

(Member)

-

12.

M/s Delta Power Solution India Private Limited ,

Plot No. 28,

Sector-34, EHTP,

Gurgaon,

Haryana -122001

Wholly owned Indian subsidiary company of a foreign company M/s DET International Holding Limited, Cayman Island and DET Video Technology Ltd., Tortola, British Virgin Islads.

1. Whether the activity of making & supply of battery banks comprising of imported battery cells and domestically purchased some components like cabinets, connectors, stand and  cable etc. amounting to trading or manufacturing ?

2. Excise classification of battery bank assembled in a rack with connectors and whether a manufacturer excise invoice can be raised for its clearance?

Ruling No.

AAR/07/CE/2011

issued on 30.09.2011

Hon'ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

Mr. Y.G.Parande,

(Member)

-

11

M/s Enercon (India) Limited ,

  Mumbai-400053

A joint venture company in collaboration with Enercon GmbH of Germany

whether the goods sought to be manufactured and / or procured / sourced from another manufacturer and / or supporting manufacturer i.e. specially designed Transformer for Wind operated Electricity Generator E-53 / E-48 (800KW) will be eligible for exemption from the whole of the Central Excise duty under serial No. 84, list 5, item no.13 of the Central Excise notification  No. 06/2006 CE dated 01.03.2006?

Ruling No.

AAR/CE/01/2011

issued on 18.03.2011

Hon'ble

Mr. Justice P.K.Balasubramanyan,    (Chairperson)

Mr. J.K.Batra,

(Member)

Mr. J.Khosla,                                     (Member)

10.

M/s Lapp India Pvt. Ltd. 98, J&K , Jigani Industrial Area,Phase-II, Bangalore South - 560105

A wholly owned subsidiary of a foreign company - M/s Lapp Holding Asia PTE Ltd., Singapore

"Whether the activity of cutting specified varieties of cables received by the applicant into prescribed lengths, testing thereof and packaging amounts to manufacture in terms of clause (f) of section 2 of the Central Excise Act, 1944 read with note 6 of Section XVI of the First Schedule to the Central Excise Tariff Act, 1985?"

Ruling No. AAR/CE/05/2009 Dt.19.11.2009

Hon'ble Mr. Justice P.V. Reddi ,Chairman

Mr. J.K. Batra , Member

Mr. J. Khosla , Member

9

M/s Guthy Renker Marketing Pvt. Ltd
Level 5, Incube Business Center, 18, Nehru Place,

New Delhi- 110 019.

A wholly owned subsidiary Indian company of which the holding company [M/s. Guthy Renker India (Mauritius), Port Louis, Mauritius ] is a foreign company.

Question 1. Whether the activities of labelling(including declaration of MRP) of individual containers namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask at applicant's factory amounts to manufacture under the excise law?

Question 2. What is the classification of the four individual products namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask?

Question 3. Whether the activities of labelling of the individual products, putting of the product literature into the kits, packing of the individual products into Proactiv Solution Kit-I and Proactiv Solution Kit-II, labelling including declaration of MRP on the kits at applicant's factory amounts to manufacture under the excise law?

Question 4. What is the classification of the Proactiv Solution Kit-I and Proactiv Solution Kit -II ?

Question. 5. Whether the four individual products namely Proactiv Solution Revitalizing Toner, Proactiv Solution Renewing Cleanser, Proactiv Solution Repairing Lotion and Proactiv Solution Refining Mask as well as the Proactiv Solution Kit-I and Kit-II containing four/three individual products to be cleared from the applicant's factory will be assessed to excise duty under Section 4 or Section 4 A of the Excise Act?

Question 6. In case the activities mentioned at (a) and (c) above amount to manufacture, whether the applicant can take credit of CVD & SAD paid on the imported inputs and capital goods, excise duty paid on the indigenous inputs & capital goods and service tax paid on input services under Rule 3 of the Credit Rules? Whether the credit can be utilized for the payment of excise duty on the final products (kits or individual products)?

Ruling No. AAR/C.Ex/04/ 2009

Dated 18.09.2009

Hon'ble

Mr. Justice

P. V. Reddi, Chairman and Mr. J.K. Batra Member

8

M/s CS India Steel Private Limited

Hangarakatta, Balekudru village P.O., 

Balekudru, Udupi taluk,

Udupi - 576218,

Karnataka

A wholly owned subsidiary Indian company of the foreign company, Central Industry Group NV, Netherlands.

Whether the steel plates proposed to be manufactured by the applicant is classifiable under chapter sub heading 8906 90 00 or under chapter sub-heading 7326 90 80 of the Central Excise Tariff.

Ruling No. AAR/01/CE/2009

Dt.13.02.2009

Hon'ble
Mr. Justice
P. V. Reddi, Chairman;
Mr. A Sinha and
Mrs. Chitra Saha, Members

7

M/s Royal Energy Limited New Era House, Mogul,       Matunga (West) Mumbai-400 016

A company incorporated in India which is  setting up a joint venture with a non-resident company, namely M/s Emerging Asia Clean Energy Fund, Netherlands

What is the duty payable on a product which is a blend of 60% by weight of bio-diesel and 40% by weight of petro-diesel ?  As this blend falls under CETH 2920 9058, it should attract the duty applicable on bio-diesel.

Ruling No. AAR/07/CE/2008

Dt.11.12.2008

Hon'ble
Mr. Justice
P. V. Reddi, Chairman;
Mr. A Sinha and
Mrs. Chitra Saha, Members
 

6.

M/s Lhoist India Private Limited

DBS House, Prescott Road,

Fort  

Mumbai-40000

A wholly owned subsidiary Indian company, of which the holding company is a foreign company.

"For the purposes of Central Excise laws of India read with the Central Excise Tariff Act, 1985, what should be the classification with respect to the finished product (i.e. high purity burnt Lime) proposed to be manufactured by the Applicant under the process enumerated in the facts contained in Annexure I."

Ruling No. AAR/02(CE)/2007

Dt.30.08.2007

Hon'ble Mr. Justice P. V. Reddi, Chairman; Mr. A Sinha and Mrs. Chitra Saha, Members

5.

M/s Surbhi Industries

A-4, Nebula Apartments, Nr Grand Bhagwati Hotel Bodakdev Ahmedabad-380015

A partnership firm formed due to a joint venture  between a resident & non-resident

1.          Whether the Proposed Product i.e. Indian Mouth Freshener to be manufactured will be classified as "Pan Masala" under CETSH 2106.9020"

2.          In case the answer of the first question is in affirmative then whether all the duties discharged under Rule 8 of the Central Excise Rules, 2002 such as Basic Excise Duty [BED], Special Excise Duty [SED], National Calamity Contingent Duty [NCCD], Additional Duty of Excise on Pan Masala [AED (Pan Masala)] and Education Cess on the aggregate of duties discharged through Account Current [PLA] after Mandatory utilization of available CENVAT Credit under the CENVAT Credit Rules, 2002 at the end of the month, are eligible for exemption and refund as envisaged in Notification 56/2002-CE dated 14.11.02 as amended 

Ruling No.

AAR/31(CE)/2006

dt.05.12.2006

Hon'ble

Mr. Justice

 S.S.M. Quadri, Chairman

Dr. B.A. Agrawal,  Member

4

M/s Bell Packaging (India) Pvt. Ltd.

3, Raj Niketan,

Opp. Sahyadri State Guest House

B.G. Kher Marg,

Mumbai - 400 006                                                     

A resident private limited company

(i)   Is the applicant end for concession under provision C.E. Notification No. 8/2003 dated 01.03.2003 despite of the fact that proposed equity of a Foreign Corporate Body is 96.875% (greater than 25%) and cannot be considered as a Small Scale Industries Unit in view of Paragraph 2.5 page 9 of the Booklet of Foreign Direct Investment issued by Ministry of Commence and Industry?

(ii)       Since the machinery is imported can we start claiming the Credit of the Counter Vailing Duty and Special Additional Duty the moment we pay excise duty at the factory gate on our production?  Can we accumulate credit of the CVD & SAD paid on the machinery till we complete clearances of Rs. 100 lakhs?

Ruling No.

AAR/30(CE)/2006

dt.17.10.2006

Hon'ble

Mr. Justice

 S.S.M. Quadri, Chairman

Dr. B.A. Agrawal,  Member

3.

M/s Technical Concepts International Limited

The Nuetralle Centre
Pin Green Business Park     Eastman Way,
Stevenage SG1 4UH England

A non- resident

Whether the products "Auto Janitor" and "Auto Sanitizer" merit classification :

" (i)       Under Chapter 34 of the Central Excise Tariff Act, 1985 and liable to Central Excise duty; or 

(ii)        Under Chapter 38 of the Central Excise Tariff Act, 1985 and liable to Central Excise duty."

Ruling No.AAR/29(CE)/2006
dt. 07.09.2006

Hon'ble Mr. Justice
 S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member
 

Dr. B.A. Agrawal,  Member

2.

M/s Technical Concepts International Ltd.
The Nuetralle Centre, Pin Green Business Park, Eastman Way, Stevenage SG 14UH England 

A non-resident  Company  

Whether the products (room deodorizers and room freshener) merit classification under Chapter 33 of the Central Excise Tariff Act, 1985

Ruling   No.AAR/ 10 (CE)./2005
dt. 06.10.2005

Hon'ble Mr. Justice
S.S.M. Quadri, Chairman

Mr. Somnath Pal, Member

Dr. B.A. Agrawal,  Member

1

M/s Zodiac Clothing Co. Ltd. Mumbai-400018

A resident Indian Co. setting up a joint venture with a foreign Co.

Whether the joint Venture Co.
would be manufacturer of goods
and liable to pay C.Excise duty
for  the goods manufactured by Metropolitan Trading Co. on job work basis for Jt. Venture ,

Ruling No.
A.A.R. No. 1 of 2003

Sh. R. K. Chakrabarti, Member

Dr. K.N. Chaturvedi, Member

35.

M/s Avadh Infratech Ltd
Gujarat

Partnership firm

34.

M/s Steps Therapeutics Limited
Hyderabad

Limited Company

33.

M/s. Sarkar & Sen Company
West Bengal

Partnership firm

32.

M/s. Global Transportation Services Private
Limited,
Maharashtra

Private Limited Company

31.

M/s Kochi Salem Pipe Line

Private Limited Company

30.

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

Wholly owned subsidiary Indian Co.

29.

M/s Raghava Estates & Properties

Public Limited Company

28.

M/s Steadfast Corporation
Ltd.,
Hyderabad

Public Limited Company

27.

M/s. Choice Estate and Constructions
Ltd.,
Kerala

Resident Public Ltd. Company

26.

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?

25.

M/s AKQA Media India
Pvt. Ltd.,
Mumbai

(Wholly owned subsidiary Indian Co.)

24.

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

Wholly owned subsidiary Indian Co.

23.

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

(Wholly owned subsidiary Indian Co.)

22.

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

(Wholly owned subsidiary Indian Co.)

21.

M/s SICPA India
Private Limited,
New Delhi

(Public Limited Company)

20.

M/s Creative
Problem Solving India,
Mumbai,

(Proposed Joint Venture)

19.

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

{Wholly owned subsidiary Indian Co.}

18.

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

Pune

Wholly owned subsidiary Indian Co.

17.

M/s Emerald Leisures Ltd, ,

(Formerly Apte Amalgamations Ltd.)

Mumbai

(Public Limited Company)

16.

Sh. K. Ram Mohan ,

Shimoga – 577204

Karnataka

Joint Venture with an NRI

15.

M/s GSPL India Gasnet Limited , Gandhinagar

(Public Sector Company)

AAR /ST/04/2013 issued on 02.09.2013

-

14.

M/s GSPL India Transco Limited , Gandhinagar

-

13.

M/s GSPL India Gasnet Limited , Gandhinagar

-

12.

M/s GSPL India Transco Limited , Gandhinagar

-

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 Industries
1086, 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

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., 1^st 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 NiketanNew 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 10^th 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