Rule 2 - Definitions. - Service Tax (Compounding of Offences) 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) applicant means any assessee or any other person, but shall not include officers of Central Excise appointed for exercising the powers under the Act under rule 3 of the Service Tax Rules, 1994 ; (c) compounding authority means the Chief Commissioner of Central Excise, having jurisdiction over the place where the offence under the Act, have been or alleged to have been committed; (d) Excise Act means the Central Excise Act, 1944 (1 of 1944); (e) form means the form appended to these rules; (f) reporting authority means, the Commissioner of Central Excise or Commissioner of Service Tax, having jurisdiction over the place where the offences under the Act have been or are alleged to have been committed or any other officer as may be authorised in this regard by the Chief Commissioner of Central Excise having jurisdiction over the place where such offences under the Act, have been or are alleged to have been committed; (g) section means a section of the Act; and (h) words and expressions used in these rules and not defined but defined in the Act or Central Excise Act, 1944 shall have the respective meanings assigned to them in the Act or Central Excise Act, 1944 , as the case may be.