Rule 2 - Definitions. - Service Tax (Settlement of Cases) Rules, 2012

2. Definitions. - In these rules, unless the context otherwise requires,- (a) Act means Chapter V of the Finance Act, 1994 (32 of 1994); (b) Excise Act means the Central Excise Act, 1944 (1 of 1944); (c) Form SC(ST)-1 1 [ or Form SC (ST)-2 ] means the form appended to these rules; (d) section means a section of the Act ; (e) words and expressions used herein and not defined but defined in the Act or Excise Act, shall have the respective meanings assigned to them in those Acts. ----------- Notes:- 1. Inserted vide Not. 13/2017 - Dated 12-4-2017