Rule 2 - Definitions - Service Tax (Advance Ruling) Rules, 2003

2. Definitions. - In theses rules, unless the context otherwise requires, - (a) Act means the Finance Act, 1994 (32 of 1994); 2 [(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. ************************ Note : 1. For the words the Authority for Advance Rulings , the words and brackets the Authority for Advance Rulings (Central Excise, Customs and Service Tax) has been substituted vide Notification No. 13/2007 ST dated 6/3/2007 2. Substituted vide Not. 12/2017 - Dated 31-3-2017 , w.e.f. 1st day of April, 2017, before it was read as, (b) Authority means 1 the Authority for Advance Rulings (Central Excise, Customs and Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962);