AAR Rulings

‘Intermediary’ under Place of Provision of Services Rules: AAR

Income Tax - As per the rules, an intermediary was defined to mean any broker, agent or similar person who arranges or facilitates the provision of services or supply of goods (inserted w.e.f. 01.10.14) between two or more persons but excluded a person who provided the main service on his own account. ...

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All about Filing of Advance Ruling under Central Excise Act,1944

Income Tax - INTRODUCTION AUTHORITY FOR ADVANCE RULINGS CENTRAL EXCISE Advance rulings enable foreign investors to know in advance into certainty their indirect tax duty liability on production and manufacture of goods in India.2. Relevant provisions for obtaining an advance ruling are contained in Chapter IIIA in the Central Excise Act, 1944; 2.1. Th...

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No Service tax on transfer of non-exclusive right to use goods

Income Tax - Whether granting of non-exclusive/ non-transferable right to use the system qualifies as transfer of right to use goods (consequently be outside the definition of service) when complete set of various machines/equipments were required to be installed & commissioned at site of customer and overall operation & maintenance processes shall be...

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No Service tax leviable on ‘car lease scheme’ of providing vehicles by employers to employees

Income Tax - The Hon’ble Authority for Advance Rulings held that in the instant case, the Applicant charge the amount to its employees for use of the vehicles, which is equivalent to the rent amount paid to the car leasing company i.e. no extra amount is charged from employee....

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MFN Clause in Double Taxation Avoidance Conventions – To be partial or not to be

Income Tax - The Authority for Advance Rulings in the case of Steria (India) Limited: AAR No. 1055/2011, while concluding the fact as to whether payment made by Steria (India) Ltd. to Groupe Steria, France for management services constitutes fees for technical services exigible to withholding of tax under section 195 of the Income-tax, Act, 1961...

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Revenue sharing arrangements are liable to service tax: AAR

In Re M/s Choice Estates and Constructions Ltd (Authority for Advance Rulings) - AAR held that a revenue sharing arrangement by creating a partnering person shall be liable to service tax if the partners are providing taxable service to one another in execution of partnering purpose even if the purpose of creating partnering person is non-taxable. ...

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AAR cannot be applied for Transaction already pending before Tax Authorities

Hyosung Corporation Vs Authority For Advance Rulings & Ors (High Court Delhi) - The Assessee filed application with AAR for for determination of the question regarding taxability of its profits arising from offshore sales. The AAR rejected the applications as notice Section 143(2)/ 142(1) were already issued prior to the filing of the application before the AAR, the transactio...

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No Service Tax on Web Hosting & Domain name registration/ transfer services provided by GoDaddy: AAR

M/s GoDaddy India Web Services Pvt. Ltd. (Authority for Advance Ruling) (Central Excise, Customs and Service Tax) - GoDaddy India Web Services Private Limited (hereinafter also referred to as applicant) proposes to enter into a ‘Services Agreement’ with GoDaddy.com, LLC (hereinafter also referred to as ‘GoDaddy US’) located in Arizona, USA and incorporated in Delaware, USA. GoDaddy US is a domain name reg...

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Domain name service along with other services is bundled service

M/s GoDaddy India Web Services Pvt. Ltd. (Authority for Advance Ruling) (Central Excise, Customs and Service Tax) - Marketing and promotion services: Applicant proposes to engage in promotion and marketing of GoDaddy US services in India. This would essentially include increasing the awareness of services provided by GoDaddy US and establishment of the brand GoDaddy in India....

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Payment support Service to GoDaddy, US is export of service: AAR

M/s Universal Services India Pvt. Ltd. In re (Authority for Advance Ruling) (Central Excise, Customs and Service Tax) - It is observed that in this case, provider of service i.e. the applicant, is located in India, which is the taxable territory; recipient i.e. GoDaddy US is located in USA; the service to be provided by the applicant i.e. business support services is not specified under Section 66 D i.e. Negative L...

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Amendment in Rules of Appointment of AAR Chairman & Vice-Chairman

G.S.R. 1001(E) - (24/10/2016) - Selection Committee.- (1) The Chairman and Vice-Chairman of the Authority shall be appointed by the Central Government from a panel of names recommended by a Selection Committee consisting of the following members,...

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Representation of cases before Authority for Advance Ruling-reg.

F.No. 225/26112015/ITA.II - (28/10/2015) - F.No. 225/26112015/ITA.II As per provisions of sub-section (6) of section 245R of the Income-tax Act, 1961 ['Act'], the Authority for Advance Ruling (AAR) [hereinafter referred to as 'Authority] is required to pronounce its advance ruling, on an application made by an applicant desirous of obtaining...

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Govt notifies creation of 2 additional benches of AAR

Notification No.1/2015 - Income Tax - (20/03/2015) - Notification No.1/2015 - Income Tax In exercise of the powers conferred under the Income Tax Act, 1961, the Finance Act, 1992 and the Finance (No. 2) Act, 2014, the Central Government hereby notifies the creation of two additional benches of the Authority for Advance Rulings (Income Tax) including ...

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Recent Posts in "AAR Rulings"

Amendment in Rules of Appointment of AAR Chairman & Vice-Chairman

G.S.R. 1001(E) (24/10/2016)

Selection Committee.- (1) The Chairman and Vice-Chairman of the Authority shall be appointed by the Central Government from a panel of names recommended by a Selection Committee consisting of the following members,...

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Revenue sharing arrangements are liable to service tax: AAR

In Re M/s Choice Estates and Constructions Ltd (Authority for Advance Rulings)

AAR held that a revenue sharing arrangement by creating a partnering person shall be liable to service tax if the partners are providing taxable service to one another in execution of partnering purpose even if the purpose of creating partnering person is non-taxable. ...

Read More

AAR cannot be applied for Transaction already pending before Tax Authorities

Hyosung Corporation Vs Authority For Advance Rulings & Ors (High Court Delhi)

The Assessee filed application with AAR for for determination of the question regarding taxability of its profits arising from offshore sales. The AAR rejected the applications as notice Section 143(2)/ 142(1) were already issued prior to the filing of the application before the AAR, the transaction in respect of which the ruling of the ...

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‘Intermediary’ under Place of Provision of Services Rules: AAR

As per the rules, an intermediary was defined to mean any broker, agent or similar person who arranges or facilitates the provision of services or supply of goods (inserted w.e.f. 01.10.14) between two or more persons but excluded a person who provided the main service on his own account. ...

Read More
Posted Under: Income Tax |

All about Filing of Advance Ruling under Central Excise Act,1944

INTRODUCTION AUTHORITY FOR ADVANCE RULINGS CENTRAL EXCISE Advance rulings enable foreign investors to know in advance into certainty their indirect tax duty liability on production and manufacture of goods in India.2. Relevant provisions for obtaining an advance ruling are contained in Chapter IIIA in the Central Excise Act, 1944; 2.1. Th...

Read More
Posted Under: Income Tax |

No Service Tax on Web Hosting & Domain name registration/ transfer services provided by GoDaddy: AAR

M/s GoDaddy India Web Services Pvt. Ltd. (Authority for Advance Ruling) (Central Excise, Customs and Service Tax)

GoDaddy India Web Services Private Limited (hereinafter also referred to as applicant) proposes to enter into a ‘Services Agreement’ with GoDaddy.com, LLC (hereinafter also referred to as ‘GoDaddy US’) located in Arizona, USA and incorporated in Delaware, USA. GoDaddy US is a domain name registrar...

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Domain name service along with other services is bundled service

M/s GoDaddy India Web Services Pvt. Ltd. (Authority for Advance Ruling) (Central Excise, Customs and Service Tax)

Marketing and promotion services: Applicant proposes to engage in promotion and marketing of GoDaddy US services in India. This would essentially include increasing the awareness of services provided by GoDaddy US and establishment of the brand GoDaddy in India....

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Payment support Service to GoDaddy, US is export of service: AAR

M/s Universal Services India Pvt. Ltd. In re (Authority for Advance Ruling) (Central Excise, Customs and Service Tax)

It is observed that in this case, provider of service i.e. the applicant, is located in India, which is the taxable territory; recipient i.e. GoDaddy US is located in USA; the service to be provided by the applicant i.e. business support services is not specified under Section 66 D i.e. Negative List Services;...

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Distributorship of goods cannot be regarded as service – AAR

In RE: M/s. Creative Problem Solving India (Authority for Advance Ruling) (Central Excise, Customs and Service Tax)

The question is very simple and clear as to whether the sale of the books to the Indian entities involves any ‘service’ and would attract the service tax liability. The answer is clearly in negative. It is therefore, hold that this service does not entail and invite any liability for service tax....

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No Service tax on transfer of non-exclusive right to use goods

Re. M/s SICPA India Pvt. Ltd. [The Authority For Advance Rulings (Central Excise, Customs & Service Tax)]

Whether granting of non-exclusive/ non-transferable right to use the system qualifies as transfer of right to use goods (consequently be outside the definition of service) when complete set of various machines/equipments were required to be installed & commissioned at site of customer and overall operation & maintenance processes shall be...

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Posted Under: Income Tax |
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