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

The definition of advance ruling  makes it abundantly clear that it is concerned with determining a question of law or fact in relation to a service which is proposed to be provided by an applicant. The applicant admits in its affidavit that it has been providing investment research services since June, 2005 to the holding company (though claimed to be provided on a trial run basis) and is being paid for such services as per the agreement of December, 2005. The law does not differentiate between services provided during a trial run and those provided on an on going basis, more so, when the ap...