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Technical Concepts Vs. Commissioner of Central Excise

Court : Authority for Advance Rulings

Reported in : (2005)(189)ELT15AAR

..... central excise act, 1944 - section 23c; central excise tariff act, 1985; medicinal and toilet preparation (excise duties) act, 1955 - section 2; town police clauses act 1847; finance act, 1894 - section 8(4); person act, 1837; income tax act, 1952; punjab general sales tax act; sunday observance act, 1977; metropolitan building act, 1855; madras general sales tax act, 1959; andhra pradesh general sales tax act, 1957; andhra pradesh general sales tax (amendment) act, 1985 ..... other person" in the pharse "trustee, guardian, committee or other person" in section 8(4) of the finance act 1894 meant a person in a similar position to a trustee, etc. ..... that the word "interest" in the phrase, "interest, annuities or other annual payments" in the income tax act 1952 meant annual interest". ..... equally well-established is another principles that when we are to construe particular words in an entry like the entry in item 51 of the first schedule to the madras general sales tax act, it is not as through we must take any particular item, find out its dictionary meaning or the meanings attributable to that particular item and disregard the effect on that item ..... it would be interesting to extract from maxwell a few examples of the application of ejusdem generis : "the sunday observance act 1977, which enacts that 'no tradesman, artificer, workman, labourer, or other person whatsoever, shall do or exercise any worldly labour, business, or work of their ordinary callings upon the lord's day" was held not .....

In Re: Advance Ruling P. No. 10 of

Court : Authority for Advance Rulings

Reported in : (1997)224ITR473AAR

..... in cases to which the provisions of chapter xii or chapter xiia or sub-section (1a) of section 161 or section 164 or section 164a or section 167b of the income-tax act, 1961 (43 of 1961) (hereinafter referred to as income-tax act), apply, the tax chargeable shall be determined as provided in that chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that chapter or section, as the case may be : provided that the amount of income-tax computed in accordance with the provisions of section 112 shall be increased in the case of a domestic company by a surcharge as provided in ..... --under the provisions of section 164 of the income-tax act before the amendment made by the finance act, 1970, income of a trust in which the shares of the beneficiaries are indeterminate or unknown, is chargeable to tax as a single unit treating it as the total income of an association of persons. ..... nizam's family (remainder wealth) trust [1977] 108 itr 555, was concerned with the interpretation of the words, "when the shares of the persons on whose behalf or whose benefit any such assets are held are indeterminate or unknown" employed in section 21(4) of the wealth-tax act, 1957. ..... nizam's family (remainder wealth) trust, [1977] 108 itr 555; cit v. p. ..... in support of his contention, sri dastur relies on the decisions of the supreme court in trustees of gordhandas govindram family charity trust's case [1973] 88 itr 47 and in nizam's case [1977] 108 itr 555. .....

In Re: Pfizer Corporation

Court : Authority for Advance Rulings

Reported in : (2004)192CTRAAR193

..... according to counsel, as per section 5(2) of the income-tax act (act), income of a non-resident is liable to tax in india if (a) it is received or deemed to be received in india, or (b) it accrues or arises or is deemed to accrue or ..... amount receivable on surrender of tenancy rights, and (b) in a case where the cost of acquisition could not be computed, whether capital gains can be taxed under the head "income from other sources" the court held that tenancy rights were capital asset and that heads of income under the act were mutually exclusive and, therefore, in a case where cost of acquisition could not be computed, capital gains could not be assessed under the head ..... the provisions of the income-tax act, receipt by the applicant from the transfer of know-how and technical information in the form of a dossier under the sale and purchase of technology agreement dated november 30, 2002, would not be chargeable to tax in india. ..... under section 9(l)(i), income in the nature of capital gains can be deemed to accrue or arise in india only when it accrues or arises through the transfer of a capital asset ..... objected to the tax deduction at source and has sought a ruling on the following question : "whether the income derived by the applicant, a company incorporated in and tax resident of panama, from the transfer of documents income tax reports 22-11-2004 112 ..... explained the intention of the legislation for amendment introduced by the finance act, 1976. ..... 202 dated january 1, 1977 (see [1976] .....

M/S. South West Mining Ltd. Vs. Commissioner of Income-tax Gulbarga

Court : Authority for Advance Rulings

..... the relevant sections, namely section 5(2) and section 9 of the income-tax act, 1961 not having undergone any change in this regard, the clarification in circular no.23 still prevails ..... syed shah mohammed quadri the applicant, a company registered under the indian companies act, 1956, and a tax resident of india, filed this application under section 245q(1) of the income-tax act, 1961 (for short the act ). ..... in so far as rate of tax to be deducted at source is concerned, it is common knowledge that the rates of tax are prescribed in part ii of schedule i to the finance act, 2005; item 2(b)(vi) is the relevant item which gives the rate of tax. ..... cit [1977] 106 itr 11, the honble supreme court declined to take note of the said circular on the ground that it contemplates a situation quite different from the liability to tax on income accruing or arising to a non-resident under section 9 of the act. ..... the rate of tax to be deducted at source will be as prescribed in part ii of schedule i to the finance act. ..... , canada is considered to be rendered in india on the basis of facts given in annexure i para 2 and annexure ii para 3 of the application; (2) that the rate of tax applicable for the purpose of tds would be the lesser of the rates prescribed under finance act, 2005 or in para 2 of article 12 of the treaty, that is whichever is more beneficial to the applicant. ..... rates given in part ii of schedule i to the finance act, 2005 or para 2 of article 12; that is, whichever is more beneficial. 10 .....

In Re: No. P/6 of 1995

Court : Authority for Advance Rulings

Reported in : (1998)234ITR371AAR

..... an agreement between the indian government and the government of any other country exists for avoidance of double taxation, then, by virtue of the provisions of sub-section (2) of section 90 of the income-tax act, the applicant being a national of uk would be entitled to claim benefit under the agreement and, therefore, if the income-tax department contends that a rate of 30 per cent, is applicable in respect of the payment made by the "x" to the applicant, then the applicant should ..... counsel in trying to make a fine distinction between "fees for technical services" and "income from business of providing technical services" is not at all helpful because section 44d is a special provision for computing income from royalties and fees for technical services in the case of foreign companies by excluding section s 28 to 44c of the income-tax act which means but for these special provisions fees for technical services would have been assessable ..... 35 of the explanatory memorandum to the finance bill, 1976 (see [1976] 102 itr 178, 186), through which these special provisions of section 44d were introduced, which explains that such income by way of technical service fees and royalties was being taxed earlier on net basis, i.e. ..... expenses incurred for earning the income, but, by virtue of the new provisions of section 44d, such income in the hands of the foreign companies would now be taxed at flat rates specified in the newly introduced section 115a with effect from assessment year 1977-78. .....

Google Online India Private Ltd. Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Reported in : (2006)200CTRAAR245

..... in regard to any other taxable service (as enumerated in section 65 (105) of finance act, 1994) - item 4 - it is pleaded that after examining the entire gamut of taxable services on which service tax is applicable under the act, no other taxable service covers the activities which are proposed to be undertaken by the applicant.3. ..... municipal corporation of greater bombay, classification section 65(105)(e) of the finance act 1994 (act) whether activity of providing space for advertisement on google website can be classified under any heads of taxable services enumerated in chapter v of the finance act 1994 proposed service satisfies requirements of advertisement service hence, activity of providing space for advertisement on google website classifiable under section 65(105)(e) of the act authority for advance ruling--jurisdictionto decide whether service provided is taxable service or notheld: the classification of taxable service ..... manner.for the aforementioned reasons, we rule that the activity of providing/selling space for advertisement on 'google website', proposed to be carried out by the applicant as detailed in annexure 1 of the application, and as found by us above is classifiable under section 65(105)(e) of chapter v of finance act, 1994.pronounced in the open court of the authority on this 13th day of december, 2005. .....

In Re: Hindustan Powerplus Ltd.

Court : Authority for Advance Rulings

Reported in : (2004)267ITR685AAR

..... therefore, after the amendment no advance ruling can be sought on such a question.1.in this case, the applicant filed an application under section 245q(1) of the income-tax act, 1961, seeking an advance ruling on the following question : "whether, on the facts and circumstances of the case, the remuneration received by e. ..... gupta, members advance rulings--taxability of a residenteffect of retrospective amendment made by the finance act, 2003, with effect from 1-6-2000 to section 245n(a)(ii) after amendment of section 245n(a)(ii) by the finance act, 2003 retrospectively the taxability of a resident cannot be made subject matter of advance ruling.after amendment of section 245n(a)(ii) by the finance act, 2003 retrospectively the taxability of a resident cannot be made subject matter of advance ruling.a comparison of the provision before the amendment and after the amendment shows that whereas ..... , after the amendment no advance ruling can be sought on such a question.advance rulings--taxability of a residenteffect of retrospective amendment made by the finance act, 2003, with effect from 1-6-2000 to section 245n(a)(ii) after amendment of section 245n(a)(ii) by the finance act, 2003 retrospectively the taxability of a resident cannot be made subject matter of advance ruling.after amendment of section 245n(a)(ii) by the finance act, 2003 retrospectively the taxability of a resident cannot be made subject matter of advance ruling.a comparison of the provision before the amendment and .....

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Reported in : (2005)(98)ECC395

..... (chairman), somnath pal and brahm avtar agrawal, members finance act, 1994 - sections 64 to 96, 66, 83, 93, 96c(1) and 96c(2); central excise act, 1944 - section 11b(2), 11b(5), 11bb, 11c, 12 and 37a(12); customs act, 1962 - sections 110(1a) finance act, 1994 - section 96c(2)--advance ruling--notification no.8/2003 dated 20.6.2003 not relevant to issue of the exigibility of secondary services to service tax--question raised that the secondary services which get consumed/merged in the primary services exported by an international call centre should be exempt from ..... chapter v of the finance act, 1994 contains 30 sections : sections 64 to 96; section 83 makes applicable in relation to service tax certain provisions of the central excise act, 1944; section 12 of the central excise act, 1944; section 12 of the central excise act, 1944, through a central government's notification, in turn makes applicable in relation to service tax certain provisions of the customs act, 1962. ..... out of the provisions made applicable in relation to service tax, sections 68(2), 75 and 93 of the finance act, 1994, sections 11b(2) & (5), 11bb, 11c, 12, 37a of the central excise act, 1944 and section 110(1a) of the customs act, 1962 mention about notifications dealing with different matters, but the power to issue notifications under the said sections falling in chapter v has been conferred on the central government only.none of those provisions is attracted vis-is the board's circular under consideration .....

Harekrishna Developers (Through Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

..... a non-resident, to develop a residential housing complex - residential complex will be constructed by the applicant itself and said units in complex will be sold to third parties - 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 held, the preamble of agreement shows that actual sale of land together with the constructed residential unit takes place after the completion ..... 3, we have recorded the conclusion that the proposed activities 1 and 2 undertaken in accordance with the terms of the draft agreement attracts service tax liability under section 65 (105) (zzzh) of the finance act, 1994 therefore, it is unnecessary to give a separate ruling on this question.24. ..... 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. ..... 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 ..... fact whether the service could also brought within the ambit of sub-clause (zzzza) -hence answers to questions framed by the applicant answered in the affirmative and accordingly applicant is liable to pay service tax in respect of the proposed activity 1 and 2 under sub-clause (zzzh) of section 65(105) of finance act, 1994. .....

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

Court : Authority for Advance Rulings

Reported in : (2004)(93)ECC594

..... 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 question : "applicability of service tax on agreements executed for franchise services prior to the date of introduction of service tax ..... 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 the technical ..... " 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 authority of a question of law or fact specified in the application regarding the liability to pay service tax in relation to a service proposed tobe provided, by the applicant; (i) a non-resident setting up a joint venture in india in collaboration with a non-resident or a resident; or (ii) a resident setting up a joint ..... will be useful to refer to certain provisions of the finance act. ..... a combined reading of the afore-mentioned provisions in the light of the scheme of the act suggests that an applicant who is yet to commence his business activity can, if he so desires, avail the benefit of seeking advance ruling for the authority on a question of law or fact regarding his liability to pay service tax in relation to a service proposed to be provided by him, obviously, the benefit of seeking advance ruling .....