Advance Ruling – The definition of advance ruling makes it abundantly clear that it is concerned with determination of the question of law or fact in relation to service which is proposed to be provided by the applicant- In as much as in this case the activity in respect of which an advance ruling is sought, is not the one which is proposed to be provided but is an ongoing activity, the application is not maintainable.
BEFORE THE AUTHORITY FOR ADVANCE RULINGS
(CENTRAL EXCISE, CUSTOMS & SERVICE TAX)
NEW DELHI
Order No.AAR/07(ST)/2006
in Application No.AAR/44/13(ST)/2006
| Applicant | M/s ORISSA CHROME EXPORT AND MINING COMPANY LTD, A-65/1, Nayapalli Bhubaneswar-751012 Orissa |
|---|---|
Commissioner concerned |
Commissioner of Central Excise, Customs & Service Tax, Bhubaneswar |
| Present for the Applicant | Mr Biswajit Das, Advocate |
| Present for the Commissioner concerned | Mr. A.K. Roy, Joint CDR CESTAT, New Delhi |
Justice Syed Shah Mohammed Quadri (Chairman)
Dated : December 14, 2006
Service Tax – Ongoing activity – no advance ruling can be sought
RULING
Justice Syed Shah Mohammed Quadri:
The applicant M/s Orissa Chrome Export and Mining Company Limited, Bhubaneswar, Orissa filed this application under 96C (1) of the Finance Act, 1S94 (for short “Service Tax Act”) seeking an advance ruling of the Authority on the following questions.
