Definitions

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..... In these rules, unless the context otherwise requires,- (a) "Act" means the Chapter V of the Finance Act, 1994 (32 of 1994); (b) "pending revenue" means any service tax that has not been levied .....

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..... "section" means a section of the Act; (2) Other words and expressions used in these rules shall have the meaning assigned to them under the Act or rules made thereunder or if such words or express .....

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