Rule 2 - Definitions - Service Tax Voluntary Compliance Encouragement Scheme, 2013

2. Definitions. (1) In these rules, unless the context otherwise requires, - (a) Act means the Finance Act, 2013 ; (b) Form means the Forms annexed to these rules. (c) Scheme means the Service Tax Voluntary Compliance Encouragement Scheme, 2013 as specified in the Act ; (2) Words and expressions used but not defined in these rules but defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.