IJM INDIA INFRASTRUCTURE LIMITED Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE applicant, in this application under Section 96C of the Finance Act, 1994 (referred to in this order as "the Service Tax Act"), claims to be a wholly owned subsidiary of M/s IJM Corporation, Berhad, a foreign company incorporated in Malaysia (for short "the holding company"). It is stated that the holding company is having 97.31% of paid up equity of the applicant. THE holding company was awarded the contract of Civic Centre construction work at Jawahar Lal Nehru Marg, Minto Road, New Delhi by the Municipal Corporation of Delhi (MCD). THE holding company has sub-contracted the work of Civic Centre construction to the applicant. In the application against column 6, it is stated that the construction work is in progress. On these facts, the applicant seeks advance ruling of the Authority on the following question:

(2.) On the scrutiny of the application, the Secretariat of the Authority pointed out the following defects in the application:

(3.) TO appreciate the grounds of rejection, we refer to the definitions of "advance ruling" and "applicant" in Clauses (a) and (b) respectively of Section 96A of the Service Tax Act, which read as under: