“FORM –AAR
(ST)
[Application for Advance Ruling (Service Tax)] (See
rule 3 of the Service Tax (Advance Rulings) Rules, 2003)
BEFORE THE AUTHORITY FOR ADVANCE RULINGS
(CUSTOMS,CENTRAL
EXCISE AND SERVICE TAX)
NEW DELHI
(Form of
application for seeking Advance Ruling under Section 96C of the Finance
Act,1994.)
Application No. …… of ………
1.
Full name and address along with
telephone number, Fax number and e-mail address of the applicant
:
2.
Names, addresses, telephone
number, fax number and e-mail address of the resident(s)/non-resident(s)
setting up the joint venture or of the wholly owned Indian subsidiary of a
foreign holding company, proposing to undertake any business activity in
India
:
3.
Status of the applicant
:
4.
Service Tax registration number of
the applicant (if any)
:
5.
Permanent Account Number of the
applicant (if any)
:
6.
Nature and status of the business
activity proposed to be undertaken by the applicant
:
7.
Basis of claim that the person
referred to at serial number 1, is an applicant as defined under clause (b)
of section 96A of the Finance Act, 1994 (32 of 1994)
:
8.
Question(s) of law
and / or fact relating to a business activity proposed to be undertaken on
which the advance ruling is required
:
9.
Statement of any relevant facts
having a bearing on the aforesaid question (s)
:
10.
Statement containing the
applicant's interpretation of law and/or facts, as the case may be, in
respect of the aforesaid question(s)
:
11.
Commissioner of
Central Excise having jurisdiction in respect of the question referred at
serial number eight above (if any)
:
12.
List of documents / statements attached
:
13.
Particulars of account payee
demand draft accompanying the application
(Applicant’s signature)
VERIFICATION
I,
_____________________(name in full and in block letters), son/daughter/wife of
___________________ do hereby solemnly declare that to the best of my knowledge
and belief what is stated above and in the annexure(s), including the documents
are correct. I am making this application in my capacity as ___________________
(designation) and that I am competent to make this application and verify it.
2. I also declare that the question (s) on which the advance ruling is
sought is/are not pending in any case before any Central Excise Authority,
Appellate Tribunal or any Court.
3.
Verified this………….day………..of………….200 ……………at
(Applicant’s signature)
ANNEXURE I
Statement of the relevant facts having a bearing
on the question(s) on which the advance ruling is required
Place ………………………..
Date
…………………………
(Applicant’s signature)
ANNEXURE II
Statement
containing the applicant's interpretation of law and/or facts, as the case may
be,
in respect of the questions(s) on which advance ruling is required
Place ………………………..
Date
…………………………
(Applicant’s signature)
Notes :
1.
The application must be filled in English or Hindi
in quadruplicate.
2.
The application must be accompanied by an account
payee demand draft of Rupees two thousand five hundred drawn in favour of
Authority for Advance Rulings, payable at New Delhi. Particulars of the draft
should be entered in the column pertaining to item number 13.
3.
The number and year of receipt of the application
will be filled in the Office of the Authority for Advance Rulings.
4.
If the space provided for answering any item in the
application is found insufficient, separate sheets may be used for this purpose.
Each sheet must be signed at the bottom by the applicant.
5.
In reply to item number 3 the applicant must state
it’s status, i.e. whether the applicant is an individual, Hindu undivided family
firm, company, firm, association of persons or any other person.
6.
In reply to item number 6 , the applicant must
also state the status of the business activity proposed to be undertaken ,
i.e. the stage to which it has progressed.
7.
For item number 7, the reply must be given in the
context of the provisions regarding 'residence' in India, ‘non resident’,
‘Indian company’ and ‘Foreign Company’ as per the provisions of the Income Tax
Act, 1961 (43 of 1961).
8.
Regarding item number 8, the question(s) should be based on the
activity proposed to be under taken, Hypothetical questions will not be
entertained.
9.
In respect of item number 9, the Applicant must state in detail the
relevant facts and also disclose the nature of his activity and the likely
date and purpose of the proposed activity(s). Relevant facts reflected in document
submitted alongwith the application must be included in the statement of facts
and not merely incorporated by reference.
10.
For item number
10, the applicant must clearly state his interpretation of law or facts in
respect of the question(s) on which the advance ruling is being sought.
11.
The application,
the verification appended thereto, the annexures to the application and the
statements and documents accompanying the Annexures 1 and 2, must be signed on
each page.
