News Flash
  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Last date for filing FORM GSTR-3B for December, 2017 extended till 22nd January, 2018.
  • “Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018 .” click here
  • Weekly newsletter from Chairman, CBEC dated 19/01/2018 click here
  • WCO Certificate of Merit Award, 2018 : List of Awardees click here
  • Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • 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
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick 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)

*******