Advance Rulings on Service Tax Issues

Advance Rulings of ‘Authority for Advance Rulings (AAR)’ in the matters relating to Service Tax

To ensure clarity and certainty of the tax liability under the Service Tax in relation to any business activity proposed to be undertaken by the applicant, the advance rulings issued by AAR are as under:

Date

Questions Addressed by the the AAR (Service Tax)

22 Jan 2016

 

SICPA India Pvt. Ltd New Delhi AAR-ST-02-2016

(a) Is the activity proposed to be undertaken by Applicant {i.e. provision of automated, online 1D and 2D bar code printing system, label application system, aggregation system and dispatch system for breweries in accordance with Excise Supply Chain Information Management System (ESCIMS)} liable to service tax under the provisions of the Finance Act, 1994?

(b) Assuming that there is a service tax liability then how to classify the service as taxable service under Chapter V of the Finance Act, 1994?

(c) Assuming that the service is a taxable service then what is the valuation under Section 66B of the Finance Act, 1994?

8 Jan 2016

Creative Problem Solving India Mumbai AAR-ST-01-2016

Whether sale of books & printed materials is subject to any Service Tax?

Determination of liability, if any, for sale of printed books to pay Service tax on a taxable Service under the provisions of Chapter V of the Finance Act, 1994.

4 Dec 2015

J P Morgan Services India Pvt Ltd Mumbai AAR-ST-16-2015

Whether the activities proposed to be undertaken by the Applicant (viz. introduction of a car lease scheme, on an optional basis, for the benefit of its employees) would be regarded as a ‘service’ and subject to service tax under Section 66B of the Finance Act, 1994?

6 Nov 2015

North American Coal Corp. India Pvt Ltd Pune AAR-ST-13-2015

Whether the salary and allowance payable by the Applicant to the Employee employed in terms of the dual employment agreement is exigible to levy of Service Tax as per the provisions of the Finance Act?

11 Sep 2015

Emerald Leisures Ltd Apte Amalgamations Ltd AAR-ST-10-2015

1. Whether the relationship between the Applicant and members of the club could 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 Section 66B, 66D and section 66E of the Finance Act, 1994 and accordingly would the Membership fee, annual fee and other charges received from members from time to time be liable for service tax or in light of the settled legal concept of mutuality, the club and its members are not to be regarded as two separate entities and hence, there is provision of “service” by one person (service provider) to another person (service receiver)?

2. Independent of the Ruling in the above issue, whether refundable security deposit would be subject to service tax is in accordance with the applicable provisions of law, in particular, the definition of service contained in section 65B(44) read with sections 66B, 66D and section 66E of the Finance Act, 1994 or not.

28 Aug 2015

K Ram Mohan Karnataka AAR-ST-09-2015

Whether activity of street light maintenance is exempted from service tax to meet the intention of legislature as reflected in Sl. No. 12 or 13 of Notification No. 25/2012 dated 20.06.2012 of Service Tax?

3 Jul 2015

GSPL India Transco Ltd AAR-ST-04-05-2015

Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on the pipes and valves procured from the manufacturer against the Applicant’s output service tax liability for services in the nature of transport of gas through pipeline?

3 Jul 2015

GSPL India Gasnet Ltd AAR-ST-04-05-2015

Whether the Applicant is eligible to avail CENVAT Credit of excise duty that would be paid on the pipes and valves procured from the manufacturer against the Applicant’s output service tax liability for services in the nature of transport of gas through pipeline?

3 Jul 2015

GSPL India Transco Ltd AAR-ST-02-03-2015 dt 3 Jul 2015

Whether 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?

3 Jul 2015

GSPL India Gasnet Ltd AAR-ST-02-03-2015 dt 3 Jul 2015

Whether 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?

2 Sep 2013

 Microsoft Corporation India Private Ltd AAR-ST-04-2013

(i) Whether the domestic transfer of software on media / billable Volume Licence (VL) media would not be liable to service tax in India?

(ii) Whether the domestic supply of Product Key Card (PKC) / Windows Anytime Upgrade (WAU) / Client Access Licence (CALs) in India would tantamount to providing ‘service’ and accordingly, be liable to service tax?

(iii) Whether electronic download of software for a consideration will qualify as ‘service’ (where there is no physical supply of software on media) and be liable to service tax.

(iv) Whether the domestic transfer of software licenses, both physically and electronically, would tantamount to providing ‘service’ and accordingly, be liable to service tax?

(v) Whether the transactions under the Loyalty programs would tantamount to providing ‘service’ and accordingly, be liable to service tax?

(vi) Whether the royalty paid by Applicant would be subject to service tax under the Negative List based Approach to Taxation of Services (‘Negative List regime’) w. e. f. 1 July 2012, under the reverse charge mechanism?

(vii) Whether the charges paid to Third Party Job Worker located overseas, for manufacture of licensed Microsoft products would not be liable to service tax under reverse charge mechanism in India?

13 Dec 2005

Google Online India Private Ltd AAR-ST-30-2005

Whether the activity of providing/selling space for advertisement on ‘Google Website’ as proposed to be carried out by the applicant and as detailed in Annexure 1 of this application, is classifiable under any of the below mentioned heads of taxable services or as any other taxable service enumerated in Chapter V of the Finance Act, 1994:

(i)   Advertisement Services (as defined under section 65(105)(zh)[sic] of Chapter V of Finance Act, 1994).

(ii)   Computer Network Service (as defined under section 65(105)(zh) of Chapter V of Finance Act, 1994).

(iii)  Business Auxiliary Service (as defined under section 65(105)(zzb) of Chapter V of Finance Act, 1994).

(iv)  Any other taxable service (as enumerated in section 65(105) of Chapter V of Finance Act, 1994)” 

23 Aug 2005

Kartar Singh Kochar AAR-ST-01-2005

(i)Under which classificationi.e. (a) to (zzy) of sub-section 105 of section 65 of Chapter-V of the Finance Act, 1994 are supply of furniture, fixtures, lights and light fittings, PA system and other articles, without providing/supplying/erecting a pandal or shamiana are covered.

(ii) Are pandals and shamianas supplied for Hindu marriages exempted from service tax as per the Notification F.No. B2/A/2000/TRU dated 10thSeptember, 2004.

(iii) Is cartage charge for transportation of material from godown to different sites inclusive in the total bill for the purpose of charging service tax.  Can its credit be availed under 96C(2)(e).

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