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ADVANCE RULINGS 2013

 

AIT-2013-83-AAR
M/s. GE India Industrial Private Limited Vs. CC (Export) , Maharashtra

the goods stock transferred by the Applicant from the SEZ unit to its DTA unit would be eligible for exemption from the payment of SAD under Notification No. 45/2005 Cus dated May 16, 2005.

AIT-2013-136-AAR
M/s. ELG India Private Limited Vs. CCE, Mumbai

Applicant will source different grades of metal scrap from its vendors located within India as well as outside India.   The metal scrap so procured by Applicant is classified under Chapter 720421 of the Central Excise Tariff Act, 1985 (in short Tariff Act).  The different grades of metal scrap will then be processed in order to produce blended metal scrap of the grade required by its customers. The blended scrap so produced by Applicant is also classified under Chapter 720421 of the Tariff Act.

AIT-2013-145-AAR
Hyosung Corporation DDIT (IT), Delhi

1. whether the amount received/receivable by Hyosung from PGCIL for Offshore supply of equipments and materials etc. under Offshore supply contract No. (‘Offshore supply contract’) read with letter of Award No. dated (‘LOA for Offshore supply contract’) for Substation (New) associated with (‘Project’) is liable to tax in India under the provisions of the Act and/or the Agreement for Avoidance of Double Taxation between India and Korea (‘India Korea Tax Treaty’)

AIT-2013-146-AAR
M/s Tandus Flooring India Private Limited Vs. CST & STC, Bangalore

Service Tax: Question No. 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) - Question No. 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.

AIT-2013-151-AAR
M/s Microsoft Corporation (India) Private Ltd. Vs. CST, New Delhi

Service Tax: Question 1 – relating to Fully Packaged Products (FPP) model - 1A – Software on media Q. (1A.3) Whether the domestic transfer of software on media would be liable to service tax in India or not?- Q. (1 A.4) Whether the royalty paid by the applicant would be subject to service tax under the Negative List based regime w.e.f. 1 July 2012, under the reverse charge mechanism?- Q. (1A.5) Whether the charges paid to TPJW located overseas, for manufacture of licensed Microsoft Products would be liable to service tax under reverse change mechanism in India or not?- 1B – Games on media - Q. (1B.3) Whether the domestic transfer of games on media would be liable to service tax in India - Q. (1B.4) Whether the royalty paid by the applicant would be subject to service tax under the negative list regime w.e.f. 1 July 2012 under the reverse charge mechanism?

AIT-2013-167-AAR
Eruditus Education Private Ltd. Vs. DIT (International Taxation), Chennai

1) Whether the payments made by the applicant to INSEAD for various services under the terms of the programme partnership agreement is in the nature of “Fees for Technical Services” within the meaning of the term in Article 12 of the Convention between the Govt. of Republic of India and the Govt. of Republic of Singapore for the Avoidance of Double Taxation and the Convention of fiscal evasion with respect to taxes on income’ (“the India-Singapore Tax Treaty”) and / or under the provisions of Section 9(1)(vii) of the Income tax Act, 1961?

AIT-2013-212-AAR
Mitsubishi Corporation Vs. DDIT (International Taxation, New Delhi

mere filing of return does not attract bar on the admission of the application as provided in section 245R(2) of the Act. We are of the view that only when the issues are shown in the return and notice under section 143(2) is issued, the question raised in the application will be considered as pending for adjudication before the Income-tax Authorities. In the present case the application was filed on 4.4.2012. Return of income was filed on 30.11.2011 i.e. before filing the application. However, notice under section 143(2) was issued on 8.8.2012 i.e. after the date of the application. Following which ruling in Hyosung Corporation (supra) we hold that the question raised by the applicant in the present case is not already pending before the Income-tax Authorities and therefore, the application is admitted

AIT-2013-213-AAR
Endemol India Private Limited Vs. CIT, Mumbai

(1) The payments made by the applicant towards line production services provided by Endemol ARG in accordance with the agreement entered into by the applicant with Endemol ARG is not ‘fees for technical services’ as the services falls under ‘work contract’ as defined in Explanation to Section 194C of the IT Act.

 


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