It is prudent to refrain from pronouncing a Ruling with the limited material data submitted by the applicant.
Authority for Advance Ruling —– Services provided to foreign vendors --– The applicant is a service provider and supplies marketing and sales promotion services to foreign vendors outside India. They do not have any agreement or contract with any of the foreign vendors but as and when the foreign vendors feel necessary, it may approach the applicant to avail its services. The applicant sought Ruling as to whether the service provided by the applicant is a zero Rated Supply or Normal Rated Supply; if the services provided by applicant are Zero Rated Supplies then can the same be considered as Export of Services. The authority observed that the applicant is a person who facilitates SITEC with the potential list of buyers besides the market analyses. Further with the limited material data submitted by the applicant, with no Expression of Interest/ Contract/ Agreement, they find it prudent to refrain from pronouncing a Ruling
Held that:- The Hon’ble Authority for Advance Ruling did not pronounce any ruling.
It is prudent to refrain from pronouncing a Ruling with the limited material data submitted by the applicant.
Authority for Advance Ruling —– Services provided to foreign vendors --– The applicant is a service provider and supplies marketing and sales promotion services to foreign vendors outside India. They do not have any agreement or contract with any of the foreign vendors but as and when the foreign vendors feel necessary, it may approach the applicant to avail its services. The applicant sought Ruling as to whether the service provided by the applicant is a zero Rated Supply or Normal Rated Supply; if the services provided by applicant are Zero Rated Supplies then can the same be considered as Export of Services. The authority observed that the applicant is a person who facilitates SITEC with the potential list of buyers besides the market analyses. Further with the limited material data submitted by the applicant, with no Expression of Interest/ Contract/ Agreement, they find it prudent to refrain from pronouncing a Ruling
Held that:- The Hon’ble Authority for Advance Ruling did not pronounce any ruling.