The Service Tax (Publication of Names) Rules, 2008
Short title and commencement
These rules may be called the Service Tax (Advance Rulings) Rules, 2003.
They extend to the whole of India, except the State of Jammu and Kashmir.
They shall come into force on the date of their publication in the Official Gazette.
"Act" means the Finance Act, 1994 (32 of 1994).
"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);
"Form - Application for Advance Ruling (Service Tax)"means the form annexed to these rules
Words and expressions used and not defined herein but defined in the Act shall have
the meanings respectively, assigned, to them in the Act.
Form and manner of application
the verification contained therein and all relevant documents accompanying such application shall be signed:-
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
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.