ORISSA CHROME EXPORT AND MINING COMPANY LIMITED Vs. STATE

JUDGEMENT

(1.) 1. The applicant M/s Orissa Chrome Export and Mining Company Limited, Bhubaneswar, Orissa filed this application under 96C(1) of the Finance Act, 1994 (for short "Service Tax Act") seeking an advance ruling of the Authority on the following questions.

(2.) As we are exclusively involved in the 100% export, whether we are entitled for exemption/Waiver/tax holiday from the Service Tax.

(3.) IS it correct to hold that all the activity, incidental and ancillary, facilitating the export shall also fall within the ambit of export and enjoy the same benefits as are available to the Export?