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of <h1>Key Definitions in Service Tax (Settlement of Cases) Rules, 2012, Amended April 12, 2017</h1> In the Service Tax (Settlement of Cases) Rules, 2012, several key definitions are outlined. 'Act' refers to Chapter V of the Finance Act, 1994, while 'Excise Act' denotes the Central Excise Act, 1944. 'Form SC(ST)-1' and 'Form SC(ST)-2' are specific forms associated with these rules. The term 'section' pertains to sections within the Act. Words and expressions not defined within these rules but defined in the Act or Excise Act carry the meanings assigned in those Acts. An amendment was made to these definitions via notification dated April 12, 2017.
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