Rule 2 - Definitions - Taxation of Services (Provided from Outside India and received in India) Rules, 2006

2. Definitions .- In these rules, unless the context otherwise requires- (a) "Act" means the Finance Act, 1994 (32 of 1994); (b) "input" shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules, 2004; (c) "input service" shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules, 2004; (d) "output service" shall have the meaning assigned to it in clause (p) of rule 2 of the CENVAT Credit Rules, 2004; 1 [(e) "India" includes the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof;] (f) words and expressions used in these rules and not defined, but defined in the Act shall have the meanings respectively assigned to them in the Act. ********* Notes: 1. Substituted vide notification no. 22/2009 ST dated 7-7-2009 , earlier it was read as, "(e) "India" includes the designated areas in the Continental Shelf and Exclusive Economic Zone of India as declared by the notifications of the Government of India in the Ministry of External Affairs numbers S.O.429 (E), dated the 18th July, 1986 and S.O.643(E), dated the 19th September 1996;" Again substituted vide notification no. 16/2010 ST dated 27-2-1010 , earlier it was read as, "(e) "India" includes the installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India;"