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ijm (India) Infrastructure Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2007)5STR314

Appellants: IJM (India) Infrastructure Limited Vs.For Respondents/Defendant: A.K. Roy, Joint CDR and Bipin Sapra, Additional Commissioner Service Tax Finance Act, 1994 - Sections 65(25), 65(105), 96A and 96C; Companies Act - Sections 3(1), 4, 4(1), 4(3) and 4(7); Income … in the application: (i) the applicant is not a wholly owned subsidiary Indian company within the meaning of Section 96A(b) of the Service Tax Act; and (ii) the service in relation to which an advance ruling is sought

Om Construction Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2005)(185)ELT31AAR

Pal and B.A. Agrawal, Members 1. M/s Om Construction filed this application under section 96C (1) of the Finance Act, 1994 (for short, "the Act"). It is a resident of India. It is engaged in erection of transmission lines … it does not satisfy the requirements of the definition of the term "applicant", contained in Clause (b) of section 96A of the Act, a notice was issued to it to show cause as to why the application should

Mack Insurance Auxiliary Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Appellants: Mack Insurance Auxiliary Services (P) Ltd. Vs.1. The applicant filed this application under Section 96C of the Finance Act, 1994 (for short "the Service Tax Law"). The office of the Authority pointed out defects and consequently a notice … the said application is liable to be rejected on the following two grounds: (a) that in terms of Section 96A (b) of the Act it appears that you do not satisfy the requirements of being an applicant; (ii)

Pfizer Limited Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2006)(111)ECC565

application made by Pfizer Limited for obtaining an advance ruling under Sub-section (1) of Section 96C of the Finance Act, 1994 ("Act") deserves admission or rejection.2. The applicant, a joint venture Indian company, has stated the question, on which … Agrawal, Members Advance Ruling Maintainability Service Tax said activity was a on going process Held: Clause (a) of Section 96A of CEA attracted As under Section 96A Clause (a) ibid, "advance ruling" means the determination by the authority

In Re: Orissa Chrome Export and

Court : Authority for Advance Rulings

Subject : Service Tax

Reported in : (2007)(217)ELT476AAR

applicant M/s Orissa Chrome Export and Mining Company Limited, Bhubaneswar, Orissa filed this application under 96C(1) of the Finance Act, 1994 (for short "Service Tax Act") seeking an advance ruling of the Authority on the following questions. 1. Whether … continues.5. To appreciate the contention of the Learned Counsel it is necessary to notice the provision of the Section 96A(a) of the Service Tax Act which is in the following terms: Section 96A. Definitions - In this Chapter,

Goodearth Maritime Vs. the Commissioner of Service Tax

Court : Chennai

Subject : Service Tax

when there is no service received in India so as to attract the provisions of Section 66A of Finance Act, 1994 and Rule 3 of the Taxation of Services (Provided from outside India and Received in India) Rules, 2006".4.

Mcdonald'S India Pvt. Ltd. Vs. Commissioner, Central Excise

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2004)(93)ECC594

Pal, Members For Respondents/Defendant: L. Rajendran, Assistant Commissioner Service-tax 1. In this application under Section 96C of the Finance Act, 1994 (hereinafter referred to as the Finance Act), the applicant seeks an advance ruling from this Authority on the … the meaning of the expressions "advance ruling" defined in Clause (a) and "applicant" contained in Clause (b) of Section 96A of the Finance Act. The said clauses are quoted below: (a) "advance ruling" means the determination by the

Chunmun Vs. District, Magistrate, Sonbhadra and Another

Court : Allahabad

Subject : Constitution

Acts : Uttar Pradesh Panchayat Raj Act, 1947 - Sections 12(1), 95(1) and 110; Uttar Pradesh Panchayat Raj Rules, 1947 - Rules 47 and 47A; Uttar Pradesh Panchayat Raj (Removal of Pradhan, Up-Pradhans and Members) Enquiry Rules, 1997 - Rules 3, 3(1), (2), (3), (5) and (6), 4, 4(1), 5, 7 and 8; Constitution of India - Articles 4(2) and 243B, C, G and H; Constitution of India (Seventy-third Amendment) Act, 1992

Reported in : 1998(3)AWC1892; (1998)3UPLBEC2061

control the transaction of business at the meetings and preserve order ; (b) to ' watch over the finance and superintend the executive administration of the Gaon Panchayat and bring to its notice any defect therein ; … Raj Act, 1947 as amended by U. P. Act No. 9 of 1994. Article 243G of the Constitution of India provides that subject to the … Notification No. 1648/33-1-1997-123/97, Lucknow dated 30th April, 1997 Issued by the State Government in exercise of powers under Section 96A of the Act. It cannot be gainsaid that the Gram Panchayats have since been given constitutional status as