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of <h1>Key Terms Defined for Service Tax and Central Excise Rules 2016: Aggregate Value, Board, Digital Signature, and More.</h1> These rules define key terms for the Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016. 'Aggregate value of clearances' refers to its definition in a 2003 government notification. 'Board' denotes the Central Board of Excise and Customs established under the Central Board of Revenue Act, 1963. 'Digital signature' is defined as per the Information Technology Act, 2000. 'Form' refers to the form attached to these rules. Terms not defined here but defined in the Finance Act, 1994, and the Central Excise Act, 1944, will carry their meanings from those Acts and related rules.
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