PFIZER LIMITED Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) 1. The crucial question for consideration in the instant case is as to whether the application made by Pfizer Limited for obtaining an advance ruling under Sub-section (1) of Section 96C of the Finance Act, 1994 ("Act") deserves admission or rejection.

(2.) The applicant, a joint venture Indian company, has stated the question, on which advance ruling is sought, as below:

(3.) THE comments on the application were furnished by the Commissioner of Service Tax, Mumbai.