2. Definitions.

In theses rules, unless the context otherwise requires, -

(a) "Act" means the Finance Act, 1994 (32 of 1994); 

(b) "Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962); 

(c) "Form-Application for Advance Ruling (Service Tax)" means the form annexed to these rules; 

(d) Words and expressions used and not defined herein but defined in the Act shall have the meanings respectively, assigned, to them in the Act.

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