#AAR Rulings
Log in to FollowRuling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
Service Tax

Service Tax
Service tax payable on re-rubberizing charges collected for reconditioning of used old rollers
Income Tax

Income Tax
Advance Ruling on entitlement of a non-resident company inter alia to benefits of section 55(2)(b)(i) of IT Act in respect of bonus shares allotted to it by an Indian company
Income Tax

Income Tax
Advance Ruling on taxability of an Australian company for providing basic engineering services to an Indian company under an agreement
Income Tax

Income Tax
AAR on obligation of an Indian company to deduct tax at source for payments made to a Korean company under ‘Secondment Agreement’
Income Tax

Income Tax
AAR on admissibility of legal expenses claimed by a non-resident company for transfer of its shares held in an Indian listed company
Income Tax

Income Tax
Where the income is actually received or has accrued in India, the resort to deeming provision is not warranted
Excise Duty

Excise Duty
VMT Spinning Company Limited (Advance Ruling)
Service Tax

Service Tax
Service Tax – sale of constructed houses – liable to pay Service Tax under ‘construction service’ and not under ‘works contract’ : Advance Ruling
Service Tax

Service Tax
Real Estate Developer liable to Service Tax on Residential Construction
Service Tax

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

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

Income Tax
Latest Advance Ruling may impact billion-dollar Vodafone takeover case
Income Tax

Income Tax
IT professional can’t avoid tax on foreign earnings
Service Tax

Service Tax
