Authority For Advance Ruling


Loading business software onto imported cashless currency transmitting device doesn't constitute 'manufacture'

AAR holds that activity of loading business software onto imported hardware / device called ‘Nucleus Device’ which will serve as a cashless currency transmitting apparatus, does not consti...View More

Processing payments for foreign service provider qualifies as export, not 'intermediary service'

AAR rules in favour of applicant, no service tax applicable on payment processing services proposed to be rendered to foreign entity, who provides domain registration services to customers in India; S...View More

Revenue sharing from education services taxable, but student fees covered under 'Negative list' 

AAR rules that service tax cannot be collected on school fees as education services covered under Negative List; Holds that applicant, its partner Choice Foundation and their partnership firm are thre...View More

"Gratuitous" discounts from Media Owners to Advertising Agency not taxable, absent 'service' 

No service tax liable on receipt of incidental incentives / volume discounts by Advertising Agency (applicant) from Media Owner, while rendering professional services to clients (Advertisers) in relat...View More

'Integrated testing / commissioning' for Metro Rail Projects constitutes "original works", not taxable 

AAR grants service tax exemption on activities relating to integrated testing & commissioning and trial runs of trains to be undertaken for Delhi & Hyderabad Metro Rail Projects, under Notific...View More

Importer liable on reverse-charge towards foreign C&F Agent services; Expenditure not taxable 

AAR rules on taxability of services received from foreign C&F Agent towards import of raw material by applicant under International Commercial Terms, where such C&F Agent raises composite bill...View More

Grants area-based exemption to 'new unit' set-up by expanding existing manufacturing unit 

AAR grants area based excise duty exemption under Notification No. 50/2003-CE to second unit established by expansion of existing unit of footwear manufacturer (applicant); Notes that applicant has sa...View More

GoDaddy India's "bundled support services" to US affiliate not 'intermediate' service, grants exemption

Services by GoDaddy India (applicant) to GoDaddy US in relation to direct & offline marketing, branding, supervision of third party customer care centre quality and payment processing, constitute ...View More

Application not deniable, NIL returns filed since incorporation demonstrates 'proposed activity' non-commencement

AAR admits Advance Ruling application, rejecting Revenue's plea that, applicant's activity not 'proposed activity' covered u/s 96(D), since Company already filing Income Tax (IT) and Service Tax (ST) ...View More

Admits application, Proposed 'import' not 'on-going activity' merely because marketing samples imported earlier 

AAR admits Microsoft India's application, 'import' by applicant remains a proposed activity, despite some imports of free samples made prior to filing application; Relies upon AAR ruling in Guthy Renk...View More