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

Court : Authority for Advance Rulings

Reported in : (2006)200CTRAAR245

..... with display or exhibition of an advertisement or actually displays/exhibits an advertisement on an internet website.1. in this application under section 96c(1) of chapter va of finance act, 1994 (for short "the act"), the applicant - m/s. google online india private limited - is a wholly owned subsidiary of m/s. google international ..... , 2004 (164) elt 163; icici bank v. 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 ..... agarwal, chartered accountants for deloitte haskins & sells for respondents/defendant: a.k. roy, joint cdr and bipin sapra, jt.commissioner finance act, 1994 - sections 65, 65(2), 65(3), 65(19), 65(105), 96c(1) and 96c(2); finance act, 2001 advertising club v. cbec, 2002 (121) taxman 287 : 2001 (131) elt 35 (mad); itpo v. cce .....

In Re: Hindustan Powerplus Ltd.

Court : Authority for Advance Rulings

Reported in : (2004)267ITR685AAR

..... 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 ..... singh and k.d. 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 .....

Jason James Clemens Vs. Commissioner, Service Tax

Court : Authority for Advance Rulings

Reported in : (2005)(98)ECC395

..... the aforesaid circular will fall within the meaning of the word "notification" in clause (d) of sub-section (2) of section 96c of the finance act shall be considered at the time of hearing.3. sub-section (2) of section 96c of the finance act, 1994 reads as under : "the question on which the advance ruling is sought shall be ins respect of ..... on such amount, which prima-facie was not payable." 2. the jurisdiction of the authority to pronounce its advance ruling is circumscribed by sub-section (2) of section 96c of the finance act, 1994, in that the advance ruling can be sought only on questions of the kinds listed therein. only if the questions raised by the ..... stage of pronouncing an advance ruling not reached--application rejected.1. the prime point to ponder in the instant application for advance ruling under sub-section (1) of section 96c of the finance act, 1994, made by one mr. jason james clemens, a british national of foreign origin and "non-resident", is as to whether the questions .....

Harekrishna Developers (Through Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

..... tax. 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? 23. it seems that the question as framed lacks in clarity. the question, if literally read, is confined to the first step of ' ..... to the salient features of the proposed activity as reflected in the draft agreement and the relevant provisions contained in chapter v of the finance act, 1994.7. section 66 which is the charging section ordains that the service tax shall be levied at the rate of 12% on the value of taxable services referred to in various sub ..... residential units in the complex will be sold to third parties. the following questions of law are framed by the applicant for seeking advance ruling under section 96-c of the finance act, 1994: 1. whether the activity of booking the residential units to be undertaken by the applicant is a taxable service liable to service tax under .....

In Re: Advance Ruling P. No. 10 of

Court : Authority for Advance Rulings

Reported in : (1997)224ITR473AAR

..... in the same status as the beneficiary, will be assessable as a "foreign company" attracting the provisions of section 112(c) or section 115a read with section 2(3) of the relevant finance act (set out later). section 112 and section 115a will then apply as if the investor company were the direct recipient of the cg from the investee and ..... effective curb on the proliferation of such trusts, and to reduce the scope for tax avoidance through such means, the finance act, 1970, has replaced section 164 of the income-tax act by a new section. under section 164 as so replaced, a 'representative assessee', who receives income for the benefit of more than one person whose shares ..... 1970 (see [1971] 79 itr (st.) 33)) as under (at page 46) : " private discretionary trusts.--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 .....

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

Court : Authority for Advance Rulings

Reported in : (2004)(93)ECC594

..... representative.4. to appreciate the question of maintainability of the application on the first ground, it will be useful to refer to certain provisions of the finance act. section 96d which deals with the procedure on receipt of application, inter alia, provides : "(2) the authority may, after examining the application and the ..... .n. chaturvedi and somnath 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 question : "applicability of service tax on agreements executed for franchise ..... prior to the date 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 the technical note tentatively we are of the .....

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Reported in : (2007)(208)ELT578AAR

..... . it is, therefore, not possible to accept the contention of mr. nankani that as sub-section (3) of section 136 of finance act, 2001, sub-section (3) of section 93 of finance (no. 2) act, 2004 and sub-section (3) of section 85 of finance act, 2005 specifically provide that the provisions of ce act and the rules made thereunder including those relating to refund, exemption from duties and imposition of penalty shall ..... excerpt of the notification, quoted above, shows that: (i) it is issued under section 5a of the ce act read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957, sub-section (3) of section 3 of the additional duties of excise (textile & textile articles) act, 1978; (ii) it exempts goods specified in the first schedule and the second schedule .....

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1997)224ITR203AAR

..... not arise for decision in the present case. as already mentioned, the rate of tax deduction is specified in the finance act and the act provides two situations in which that rate can be got reduced. one is under section 195(2), where the person who pays the amounts files an application and obtains a certificate from the assessing officer that ..... receipts will be nil. but that is not the case here, even of the applicant. this being so, tax deduction at source has to be done under section'195(1) read with the provisions of the finance act, 1995. the authority can only direct the assessing officer to apply these provisions if they are applicable and cannot, de hors the ..... a special relief in respect of foreign companies. this is under section 115a. it is not necessary to extract this section in full. suffice it to say that it provides, on the same lines as paragraph 2(b)(vii) of part ii of the first schedule to the finance act, that where the fees for technical services are received in pursuance .....

X-limited, the Netherlands Vs. Cit (international Taxation)

Court : Authority for Advance Rulings

Reported in : (2005)195CTRAAR627

..... fact relating to such computation of total income specified in the application : (provided that where an advance ruling has been pronounced, before the date on which the finance act, 2003 receives the assent of the president, by the authority in respect of an application by a resident applicant referred to in sub-clause (ii) of this ..... to the transaction of the loan are indian companies. there is no transaction between the applicant, a non-resident, and the resident companies.under section 245n(a) of the act, an advance ruling may be given only in respect of tax liability of a non-resident arising out a transaction undertaken or is proposed to ..... . the applicant preferred an application to the authority for advance ruling on : (a) whether the loans would be taxable in the hands of applicant as deemed dividend under section 2(22)(e) and (b) whether applicant would be entitle to relief udner dtaa since applicant has no permanent establishment. held: the non-resident (applicants) and residents .....

In Re: South West Mining Ltd.

Court : Authority for Advance Rulings

Reported in : (2005)198CTRAAR195

..... is deemed to accrue or arise to the consultant in india, section 195 of the act would be attracted. the rate of tax to be deducted at source will be as prescribed in part ii of schedule i to the finance act. if the rates provided in the treaty are more beneficial to ..... applicable to the consultant on its deemed income would be lower of the two rates viz., 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. (1) that the services rendered by the met-chem inc ..... 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. it would be apt to refer to para ..... indian companies act, 1956; income tax act, 1961 - sections 5(2), 9 and 245q(1); finance act, 2005 - sections 7, 9, 9(1) and 195 income deemed to accrue or arise in india--fees for technical servicesservicesthe applicant .....