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        Service Tax

        Rule 2 - Definitions

        Service Tax Voluntary Compliance Encouragement Scheme, 2013
        Chapter I

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        Voluntary compliance scheme clarifies core definitions for service tax rules and directs reliance on scheme meanings. Defines core terminology for the Service Tax Voluntary Compliance Encouragement Scheme: Act denotes the Finance Act, Form denotes the annexed forms to the rules, and Scheme denotes the Service Tax Voluntary Compliance Encouragement Scheme. Where words are not defined in these rules, the meanings assigned in the Scheme shall apply.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Voluntary compliance scheme clarifies core definitions for service tax rules and directs reliance on scheme meanings.

                                Defines core terminology for the Service Tax Voluntary Compliance Encouragement Scheme: Act denotes the Finance Act, Form denotes the annexed forms to the rules, and Scheme denotes the Service Tax Voluntary Compliance Encouragement Scheme. Where words are not defined in these rules, the meanings assigned in the Scheme shall apply.


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