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2. Definitions.- In this Scheme, unless the context otherwise requires,- a) “Act” means the Finance Act, 1994 (32 of 1994); b) “Board” means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); c) “Partner Organisation” means an organisation or agency selected by the Board and with whom an agreement has been entered into by the Board or the Resource Centre authorising it to act as Partner Organisation under this Scheme; d) “Resource Centre” means the Directorate General of Service Tax or any other Directorate, as the case may be, designated by the Board to act as the Resource Centre under this Scheme; e) “Return” means the return required to be furnished by any person under section 70 of the Act; f) “rules” means the Service Tax Rules, 1994; g) “Service Tax Return Preparer” means any individual who has been issued a Service Tax Return Preparer Certificate and a unique identification number under clause (9) of paragraph 4 of this Scheme by the Partner Organisation to carry on the profession of preparing the return in accordance with the provisions of said Scheme; h) Words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. |
