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AAR – Service Tax on Construction – Applicant liable to pay Service Tax under (zzzza) for the residential units to be built by him

Case Name : M/s Harekrishna Developers (Authority for Advance Ruling New Delhi)
Appeal Number : Ruling No. AAR/04(ST)/2008
Date of Judgement/Order : 07/04/2008
Related Assessment Year :
Courts : Advance Rulings (3735)

Sale of constructed houses – Assessee liable to pay Service Tax under ‘construction service’ and not under ‘works contract’

Case Name : M/s Harekrishna Developers (Authority for Advance Rulings New Delhi)
Appeal Number : Ruling No. AAR/03(ST)/2008
Date of Judgement/Order : 07/04/2008
Related Assessment Year :
Courts : Advance Rulings (3735)

Cenvat credit availed during the period 01/01/2005 to 15/06/2005 on the basis of TR-6 challans, which were used for payment of Service Tax on the services received from GTA, is admissible

Case Name : Puja Ferro Alloys Ltd. Vs. The Commissioner of Central Excise, Goa (CESTAT Mumbai - Court No. II)
Appeal Number : Appeal No.E/1236/07, Appln.No.E/S/1411/07
Date of Judgement/Order : 15/11/2007
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)

Service Tax – Applicant seeks ruling on a running pilot project with employees already in place – Advance Ruling can be sought only on a service proposed to be provided

Case Name : M/s Arisaig Partners (India) Pvt. Ltd. (Authority for Advance Rulings - New Delhi)
Appeal Number : Order No.AAR/06(ST)/2007
Date of Judgement/Order : 17/04/2007
Related Assessment Year :
Courts : Advance Rulings (3735)

Advance ruling on service tax issue sought – Application rejected as applicant does not qualify to do so as per Sec 96A(C) and 96C(2) of the Finance Act, 1994

Case Name : M/s Mack Insurance Auxiliary Services (P) Ltd (Authority of Advance Rulings- New Delhi)
Appeal Number : Order No. AAR/01(ST)/2007
Date of Judgement/Order : 04/01/2007
Related Assessment Year :
Courts : Advance Rulings (3735)

Activity in respect of which advance ruling is sought must be the one which is proposed to be provided

Case Name : M/s Orissa Chrome Export And Mining Company Ltd (Authority for Advance Rulings - New Delhi)
Appeal Number : Order No.AAR/07(ST)/2006
Date of Judgement/Order : 14/12/2006
Related Assessment Year :
Courts : Advance Rulings (3735)

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