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Rule 2. Definitions. In these rules, unless the context otherwise requires, – (a) “Act” means the Finance Act, 1994 (32 of 1994); (b) “Authority” means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962); (c) “Form – Application for Advance Ruling (Service Tax)” means the form annexed to these rules; (d) Words and expressions used and not defined herein but defined in the Act shall have the meanings respectively, assigned, to them in the Act. |
