Withdrawal Of Advance Ruling Application— In the instant case, the applicanst is a service provider for facilitating the purchase of Rough Granite Blocks for the buyers in India or abroad. They check the availability of rough granite blocks in various mines and inform the buyers and they rise the bill / invoice on the basis of quantity purchased by the buyer.

The applicant, in view of the above, seeks advance ruling, with regard to taxability of their transaction related to service provided to foreign customers 86 whether it amounts to export of service or not, in respect of the following questions:

a. Whether provision of service to foreign buyer over the mail and mobile communication is chargeable in India?

b. If chargeable to tax then at what rate?

Held that— The applicant, prior to the opportunity of hearing, requested this authority to permit them to withdraw their application, without quoting any reason.

The application filed by the Applicant for advance ruling is disposed off as withdrawn.