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..... finitions.- In these rules, unless the context otherwise requires,- (a) "Act" means the Finance Act, 1994 (32 of 1994); (b) "aggregate value of taxable service" means the sum total of first c .....

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..... ce Tax, dated the 1st March, 2005 [G.S.R. 140 (E), dated the 1st March, 2005]; (c) "input service distributor" shall have the meaning assigned to it in clause (m) of rule 2 of the CENVAT Credit .....

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