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ADVANCE RULINGS 2015

 

AIT-2015-85-AAR
M/s. Amazon Seller Services Private Limited Vs. CC

Kindle Device is covered by Tariff entry 854 370 99. They have the benefit of Notification No. 25/2005-Cus. Dated 01.03.2005

AIT-2015-98-AAR
SkillSoft Ireland Limited Vs. DCIT

The applicant is a Private Limited Company incorporated under the laws of Ireland. It is engaged in the business of providing on demand e-learning course offerings, online information resources, flexible learning technologies and performance support solutions (SkillSoft products). - The applicant has entered into a Reseller Agreement dated 9th February, 2009 with SkillSoft Software Services India Private Limited (SkillSoft India) appointing it as a Reseller. SkillSoft India buys the SkillSoft products from the applicant on a principal-to- principal basis and sells the same to Indian end users/customers in its own name. According to the applicant by using software and techniques, it has developed copy righted products on several topics which were electronically stored on its server outside India

AIT-2015-99-AAR
Measurement Technology Limited Vs. Dy. CIT, Gurgaon

(1) On the facts and in the circumstance of the case, whether the amount received/receivable by Measurement Technology Limited (hereinafter referred to as “Applicant” or “MTL UK” from MTL Instruments Private Limited (‘MTL India’), for services rendered, as per Schedule 2 to ‘MTL Instruments Intra-Group Agreement for Products and Services’ effective April 1, 2005 [subsequently substituted by ‘MTL Instruments Intra-Group Agreement for Products and Services’ effective April 1, 2005 (hereinafter collectively referred to as ‘Agreement#1’), is chargeable to tax in India as per the provisions of Double Taxation Avoidance Treaty entered into between India and United Kingdom (‘India UK Tax Treaty’)?

AIT-2015-106-AAR
M/s. E.I. Dupont India Private Limited Vs. CC, Maharashtra

the applicant will be eligible for the benefits of the said Notification on insecticides which are classifiable under CTH 3808 and the Tariff Classification 3808 in this Chapter at Sl. No. 83 of Notification No. 72/2005-Customs dated 22.7.2005

AIT-2015-107-AAR
M/s GSPL India Transco Ltd. Vs. CST, Gandhinagar

the applicant is eligible to avail Cenvat Credit of the Service Tax that would be paid by the EPC Contractor/other construction contractors and other service providers (except for Service Tax paid vis- a- vis construction services for the civil works package for building the pipeline substations) against the applicant’s output service tax liability under the taxable output service in the nature of transport of gas through pipelines.

AIT-2015-114-AAR
M/s. Excellent Betelnut Products Pvt, Ltd
. Vs. CC, Maharashtra

the goods sought to be imported is processed betel nut as described therein above whether or not containing ingredients such as food starch, spices, mulethi, flavors, perfume etc., though not containing lime or katha (catechu) or tobacco, and  the resultant products be classifiable under the Chapter/Heading 21069030

AIT-2015-115-AAR
M/s. ELG India Private Limited
Vs. CCE, Chandigarh

ELG Group is planning to set up a scrap yard in India to support the ELG Group’s Indian business activities and strengthen its local presence. The new operation, just as ELG’s other international subsidiaries, will feature the full scope of an operational unit that serves the stainless steel industry. Applicant proposes to process various grades of stainless steel scrap (“metal scrap‟) to produce “blended metal scrap”. Blended metal scrap is required by the stainless steel manufacturers as a raw material for its manufacturing activity i.e. for manufacture of stainless steel products.

AIT-2015-129-AAR
M/s. K. Ram Mohan Vs. CCE, C, ST, Mysore

Street light maintenance service is not exempted from service tax

AIT-2015-139-AAR
M/s Emerald Leisures Limited Vs.
Commissioner of Service Tax

Service Tax: (a) The relationship between the applicant and members of the club should be considered as provision of “service” by one person (service provider) to another person (service receiver) for the purpose of Section 65B (44) of the Finance Act, 1994 read with Sections 66B, 66D and Section 66E of the Finance Act, 1994 and accordingly, the Membership fee, Annual fee and other charges received from members from time to time be liable for Service Tax.

AIT-2015-140-AAR
M/s. International Institute of Diamond Grading and Research India Pvt. Ltd. Vs. CCE, Surat

the proposed activity to be undertaken that is grading and inscription of diamonds by IIDGR India Private Limited would not amount to manufacture under Central Excise legislation.

AIT-2015-149-AAR
Guangzhou Usha International Ltd. VS. CIT (IT), Delhi

(1) Whether in the stated facts and circumstances of the case and the relevant provisions of Income Tax Act read with Double Taxation Avoidance Agreement between Government of India and People’s Republic of China, the amount of service fee received/receivable by the applicant from Usha International Limited in terms of Agreement dated 16.11.2012 for providing services in connection with procurement of goods by Usha International Limited from vendors in China and other related services provided in China is taxable in India and the applicant is liable to pay tax thereon in India?

AIT-2015-173-AAR
M/s. North American Coal Corporation India Pvt. Ltd. Vs. CCE, Pune

This is a tripartite agreement between NAC, US, NAC, India and Mr. Sloan. Under this agreement, the services of Mr. Sloan were to be utilized by NAC, India for a particular term. It is apparent from the agreement that so long as Mr. Sloan serves in India, all his salaries are to be paid by the Indian company i.e. NAC, India. It is also provided in the agreement that even when Mr. Sloan stays in India and serves NAC, India his social security interests shall be taken care of by the American company.

AIT-2015-174-AAR
M/s BMW India Pvt. Ltd. Vs. CC, Chennai

The import of components / parts/ sub-assemblies by the applicant will not be classified as motor vehicle under Tariff Heading 87.03 or as Completely Knocked Down (CKD) kit under Sr. No. 437 of Notification No. 12/2012-Cus., dated 17.3.2012, as amended, when six essential and critical components / parts/sub-assemblies, namely; (i) engine (along with engine and transmission unit) (ii) axle assembly (iii) exhaust systems (iv) cooling module (v) heating, ventilation and air conditioning unit and (vi) door panels are to be locally assembled / manufactured by approved local third party vendors.

AIT-2015-175-AAR
Satyam Computer Services Ltd. Vs. DCIT, Hyderabad

the Penalty Amount payable pursuant to the Final Judgment/Decree of the US Court and paid to the Government of USA/US Court would be liable to tax deduction at source under the provisions of the Income-tax Act, 1961.

AIT-2015-177-AAR
Tiong Woon Project & Contracting (Pte) Limited Vs. DCIT

The Applicant is engaged in the business of heavy lifting and erection and installation of heavy equipments such as boilers, coke drums, fractionators, generators, chimneys, etc., for large projects at the project sites. It is carrying out its activities in many countries in Asia.The Applicant imported two cranes viz., CC8800 and CC2600 into India in November 2007.

 


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