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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 … comments of the Commissioner it prima facie appeared to us that: (i) first proviso to Sub-section (2) of Section 96D of the Act was attracted; and (ii) Clause (a) of Section 96A of the Act was attracted as

Arisaig Partners (India) Pvt. Vs. Commissioner of Central Excise

Court : Authority for Advance Rulings

Subject : Excise

Reported in : (2007)5STR239

Appellants: Arisaig Partners (India) Pvt. Ltd. Vs.Finance Act, 1994 - Section 96D(2), 96D(4) and 96(5); Export of Services Rules, 2005 1. The applicant is a wholly owned

Principal Additional Director General Vs. M/s Rajiv Gandhi University ...

Court : Karnataka

Subject : Service Tax

defeat the intent of granting exemption and therefore does not merit acceptance. His submission that clause (d) of section 96D of the Finance Act, 1994 itself is deleted w.e.f. 14.05.2016 and therefore, whatever protection the educational services enjoyed … is not within the Service Tax net and even otherwise, it enjoys exemption from the liability under the Finance Act, 1994 and therefore, it need not seek Service Tax registration too. II. BRIEF FACTS OF THE CASE: (a) Respondent-University

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 … of introduction of service tax i.e. 1st July, 2003," Having regard to the provisions of Sub-section (2) of Section 96D of the Finance Act, we have perused the application, the comments received from the Commissioner and having perused