Sitting Judge of HC & ex-Member of ITAT in the list of 17 former and current Members of ITAT who are sought to be prosecuted by CBI for outsourcing writing of Orders to CA Firm-Members were posted in Mumbai Kolkata Ahmedabad Hyderabad Agra & Cuttack Benches of ITAT    Law Ministry says that there is no sufficient evidence against ITAT Members   Meaning of the expression ‘gross amount’appearing in Rule 3(1) of the Works Contract (Composition Scheme for Payment ofService Tax) Rules, 2007, as it stood prior 7th July 2009-ServiceTax Circular No.150     Budget to be presented on 16th March    FM issues Advisory to CESTAT to ensure that orders are issued by Benches on conclusion of arguments and in complicated matters orders should be issued within 30 days    Madras High Court stays levy of service tax on lawyers    economic growth slows to 6.9 per cent   Sunil Kumar appointed as Chief Secretary of Chattisgarh    Amarchand Mangaldas to open offices in Chennai Ahmedabad & Pune    US closes its embassy in Syria    Sudha Sharma appointed as Member of CBDT    Rupee hits a high of 48.73 against Dollar   Laxman Das is Officiating Chairman of CBDT    Tariff Value for import of gold is 556 & for silver 1067 & for Brass Scrap 4078 & for poppy seeds 2205-Customs Non-Tariff Notification No. 10   Fused Silica is classifiable under Tariff Item 32074000-Customs Circular No.3    Additional Commisssioner of Income Tax HA Siddiqui sentenced to 4 years imprisonment for accepting bribe of Rs 1 Lakh by CBI Court in Delhi    HC upholds levy of service tax on booking of flats-The explanation which was inserted by the Finance Act of   2010 clearly brings within the fold of taxable service a construction  service provided by the builder to a buyer where there is an intended sale  between the parties whether before, during or after construction    Authority for Advance Ruling rules super concentrates shall be classified as products of the chemical industry under heading 3824 90 90 of Customs Tariff      Anti dumping duty imposed on import of Morpholine from China European Union & USA     Anti dumping duty imposed on import of  Geogrid/Geostrips/ Geostraps made of polyester or Glass fiber in all its forms from      Refund of Anti­-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012 notified-Customs Non-Tariff Notification No.5     Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Amendment Rules, 2012-Customs Non-Tariff Notification No.6     Safeguard duty at the rate of 10% ad  valorem notified on import of Phthalic anhydride, falling under tariff item 2917 35 00-Customs SG Notification No.1     Customs duty on import of Gold, Silver, Cut & Polished Diamonds hiked    Customs duty to be charged at the rate of 2 per cent of Tariff Value on gold and 6 per cent of Tariff Value on silver     Tariff Value for import of gold & silver notified-Customs Non-Tariff Notification No.3     Anti-dumping duty on imports ofSilk fabrics 20-100 gms per metre, falling under heading 5007  originating in, or exported from, China-CustomsTariff Notification No. 2     Anti-dumping duty imposed on imports of Nylon Filament Yarn, falling under Chapter 54 ,originating in, or exported from,  China, Chinese Taipei, Malaysia, Thailand and Korea RP-Customs TariffNotification No.3   Anti-dumping duty imposed on import of Phosphoric Acid of allgrades and all concentrations (excluding Agriculture/Fertilizer Grade) ,falling under tariff item 28092010, originating in, or exported from, Israel and Taiwan-Customs Tariff Notification No.4    Anti-dumping duty on imports of Cellophane Transparent Film , falling under Chapter 39 , originating in, or exported from, China-Customs TariffNotification No.5    Anti-dumping duty onimports of Saccharin, falling under Chapters 29, 30, 33 and 38 ,originating in, or exported from, China-Customs Tariff Notification No.7    Special Bench of ITAT rules the appellant is not entitled to set off carry forward business loss against the long term capital gain arising on sale of land used for the purpose business    ITAT rules Long Term and Short Term gains / losses on sale of equity shares under Portfolio Management Scheme is business income  and not Capital Gains   HC rules the opinion of the AO may have been legally erroneous but this cannot be a ground for initiation of re-assessment proceedings      Anti-dumping duty on ‘Caustic Soda’,  originating in, or exported from, Saudi Arabia, Iran, Japan, USA & France-Customs Tariff Notification No.1    Cost Accountants can issue Certificates for the purpose of refund of 4% CVD-Customs Circular No.1     Customs duty on import from ASEAN nations lowered- Customs Tariff Notification No.127     deeper tariff cut on import from Malaysia notified- Customs Tariff Notification No.128   deeper tariff cuts on import from Korea notified- Customs Tariff Notification No.123  deeper tariff cuts on import from Srilanka & Pakistan under SAFTA notified- Customs Tariff Notification No.125      Schedule of Rates for Service Tax Refund to Exporters notified in supersession of Notification No.17/2009-Service Tax Notification No. 52      Customs duty on import of several products from specified countries lowered-Customs Tariff Notification No.113      Anti-dumping duty on ‘Sodium Hydrosulphite (SHS)’, falling under headings 2831 and 2832 , originating in, or exported from, China PR- Customs Tariff Notification No.111     CBEC specifies documents required for Registration of ServiceTax     Customs duty on import of 532 Products from Singapore lowered-many products exempted from duty-Customs Tariff Notification No. 106     Government allows Rebate of excise duty on export of goods to Nepal under ARE-1 Procedure w.e.f. 1st March 2012-Central Excise Non-Tariff Notification No.24
 
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Chapter VA of the Finance Act,1994

ADVANCE RULINGS

 

SECTION 96A. Definitions. – In this Chapter, unless the context otherwise requires,-

(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 to be provided, by the applicant;

(b)

“applicant” means-

 

(i)

(a)

a non-resident  setting up  a joint venture in India in   collaboration with a non-resident or a resident; or

 

 

(b)

a resident setting up a joint venture in India in collaboration    with a non-resident; or

 

 

(c)

a wholly owned subsidiary Indian company, of which the holding company is a foreign company, who proposes to undertake any business activity in India and makes application for advance ruling;

 

who or which, as the case may be, proposes to undertake any business activity in India;

 

(ii)

a joint venture in India; or

 

(iii)

a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf;

 

who or which, as the case may be, makes application for advance ruling under sub-section (1) of Section 96 C

(c)

“application” means an application made to the Authority under sub-section (1) of section 96C;

(d)

“Authority” means the Authority for Advance Rulings (Central Excise, Customs ands Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962);

(e)

“non-resident”, “Indian company” and “foreign company” have the meanings  respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961);

(f)

words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 (1 of 1944) or the rules made there under shall apply, so far as may be, in relation to service tax as they apply in relation to duty of excise.

SECTION96B. Vacancies, etc., not to invalidate proceedings.-  No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of  any vacancy or defect in the constitution of the Authority.

SECTION96C. Application for advance ruling.- 

(1)

An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.

(2)

The question on which the advance ruling is sought shall be in respect of,-

 

(a)

Classification of any service as a taxable service under Chapter  V;  

 

(b)

the valuation of taxable services for charging service tax;

 

(c)

the principles to be adopted for the purposes of determination of value of the taxable service under the   provisions of   Chapter V;

 

(d)

applicability of notification issued under Chapter V;

 

(e)

admissibility of credit of service tax. 

(3)

The application shall be made in quadruplicate and be accompanied by a fee of two thousand five hundred rupees. 

(4)

An applicant may withdraw an application within thirty days from the date of the application. 

SECTION96D. Procedure on receipt of application.-

(1)

On receipt of an application, the Authority shall cause a copy thereof to be forwarded  to the Commissioner of Central Excise and, if necessary, call upon him to furnish the relevant records: 

 

Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the Commissioner of Central Excise. 

(2)

The Authority may, after examining the application and the records called for, by order, either allow or reject the application: 

 

Provided that the Authority shall not allow the application where the question raised in the application is,- 

 

(a)

already pending in the applicant’s case before any Central  Excise Officer, the Appellate Tribunal or any Court;

 

(b)

the same as in a matter already decided by the Appellate Tribunal or any Court; 

 

Provided  further  that  no  application shall be rejected under this sub - section unless an opportunity has been given to the applicant of being heard: 

 

Provided  also  that where  the  application  is  rejected,  reasons for such rejection shall be given in the order.  

(3)

A copy of every order made under sub-section (2) shall be sent to the applicant and to the Commissioner of  Central Excise.

(4)

Where an application is allowed under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruling on the question specified in the application.

(5)

On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorized representative.

 

Explanation.-  For the purpose of this sub-section, “authorized representative” has the meaning assigned to it in sub-section (2) of section 35Q of the Central Excise Act, 1944. (1 of 1944).

(6)

The Authority shall pronounce its advance ruling in writing within ninety days of the receipt of application. 

(7)

A copy of the advance ruling pronounced by the Authority, duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and to the Commissioner of Central Excise, as soon as may be, after such pronouncement. 

SECTION 96E. Applicability of advance ruling.-

(1)

The advance ruling pronounced by the Authority under Section 96D shall be binding only- 

 

(a)

on the applicant who had sought it;

 

(b)

in respect of any matter referred to in sub-section (2) of section 96C;

 

(c)

on the Commissioner of Central Excise, and the Central Excise authorities subordinate to him, in respect of the applicant.

(2)

The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced. 

SECTION 96F. Advance ruling to be void in certain circumstances.-

(1)

Where   the   Authority  finds,  on  a    representation    made  to  it    by    the Commissioner of Central Excise or otherwise, that an advance ruling pronounced by it under sub-section (4) of section 96D has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Chapter shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never  been made. 

(2)

A copy of the order made under sub-section (1) shall be sent to the applicant and the Commissioner of Central Excise. 

SECTION 96G. Powers of Authority.-

(1)

The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908). 

(2)

The Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure,1973 (2 of 1974), and every proceeding, before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code (45 of 1860). 

SECTION 96H. Procedure of Authority._ 

 

The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act. 

SECTION96-I. Power of Central Government to make rules.-

(1)

The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter. 

(2)

In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:- 

 

(a)

the form and manner for making application under sub-section (1) of section 96C;

 

(b)

the manner of certifying a copy of advance ruling pronounced by the Authority under sub-section (7) of section 96D;

  

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