News Flash
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letter to trade and industry associations inviting suggestions for budget 2018-19 has been issued and suggestions may be sent latest by 25th November 2017click here
  • IGST Rules, 2017 as amended upto 15/11/2017 have been uploaded
  • Letters regarding delivery and upgradation of IT infrastructure
  • Circular issued for manual filing and processing of refund claims in respect of zero-rated suppliesclick here
  • Notifications and Orders issued to implement the recommendations of the GST Council made in its 23rd meeting held on 10.11.2017.
  • Applications are invited for the post of Deputy Secretary/Director(ICD) and Deputy Secretary/Director(Drawback)click here
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
  • Field formations are requested to view the GST Performas with comments from GST-Policy wing on ‘www.cbecddm.gov.in/MIS/GSTHome/Feedback’ (after login into MIS) and give Feedback.
  • Details of Vendors providing E-seals to exportersclick here
View all
Service Tax (Advance Rulings) Rules 2003
[Notification No. 17/2003-S.T., dated 23.07.2003]

            In exercise of the powers conferred by section 96-I read with sub-sections (1) and (3) of section 96C, sub-section (7) of section 96D of the Finance Act, 1994 (32 of 1994) the Central Government hereby makes the following rules, namely: -

Rule 1. Short title, extent and commencement.-

(1) These rules may be called the Service Tax (Advance Rulings) Rules, 2003.
(2) They extend to the whole of India, except the State of Jammu and Kashmir.
(3) They shall come into force on the date of their publication in the Official Gazette

Rule 2. Definitions. -

In these rules, unless the context otherwise requires, -

(a)

 "Act" means the Finance Act, 1994 (32 of 1994);

(b)

 "Authority" means the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962);

(c)

 "Form - Application for Advance Ruling (Service Tax)" means the form annexed to these rules;

(d)

Words and expressions used and not defined herein but defined in the Act shall have the meanings respectively, assigned, to them in the Act.

Rule 3. Form and manner of application. -

(1)

 An application for obtaining an advance ruling under sub-section (1) of section 96C of the Act shall be made in Form - Application for Advance Ruling (Service Tax).

(2)

The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be signed, -

 

(a)   in the case of an individual, by the individual himself, or where the individual is absent from India, by the individual concerned or by some person duly authorized by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b)   in the case of a Hindu undivided family, by the Karta of that family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of that family;

(c)   in the case of a company or local authority, by the principal officer thereof authorized by the company or the local authority, as the case may be, for such purpose;

 

(d)   in the case of a firm, by any partner thereof, not being a minor;

(e)   in the case of an association, by any member of the association or the principal officer thereof; and

(f)   in the case of any other person, by that person or some person competent to act on his behalf.

(3)

  Every application shall be filed in quadruplicate and shall be accompanied by a fee of two thousand five hundred rupees.

Rule 4. Certification of copies of the advance rulings pronounced by the Authority. -

A copy of the advance ruling pronounced by the Authority for Advance Rulings and duly signed by the Members to be sent to each of the applicant and to the Commissioner of Central Excise under sub-section (7) of section 96D of the Act, shall be certified to be true copy of its original by the Commissioner, Authority for Advance Rulings, or any other officer duly authorized by the Commissioner, Authority for Advance Rulings, as the case may be.

 Click here for FORM -AAR (ST-I)

*******