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of <h1>Understanding Rule 2: Definitions in Service Tax Voluntary Compliance Encouragement Scheme, 2013 Explained</h1> Rule 2 of the Service Tax Voluntary Compliance Encouragement Scheme, 2013, outlines definitions relevant to the scheme. The term 'Act' refers to the Finance Act, 2013, while 'Form' denotes the forms attached to these rules. The 'Scheme' is specifically the Service Tax Voluntary Compliance Encouragement Scheme, 2013, as detailed in the Act. Any terms used but not defined in these rules will adopt the meanings assigned to them within the Scheme itself.
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