GOOGLE ONLINE INDIA PRIVATE LTD GIPL Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) 1. This is an application under Rule 18 of the Authority for Advance Rulings (Customs, Central Excise & Service Tax) Procedure Regulations, 2005 (for short "the Regulations"). The applicant prays the Authority to consider modification of ruling of the Authority bearing No. AAR/30/2005 dated the 13th December, 2005 in application No. AAR/44/58/ST/2005 filed on 28th July, 2005.

(2.) In his comments the Commissioner has submitted that as per regulation 18 of the Regulations there should be a mistake of law or facts on which the ruling is based and that in the present case there has been no mistake of law or facts in giving the ruling, therefore, the application is not admissible.

(3.) ON the above contentions, the short question that arises for consideration is whether the applicant has made out a case to invoke Regulation 18.