Definitions in Service Tax Rules clarify Chapter and section references and cross refer to Central Excise Act definitions. Definitions clarify that Chapter means Chapter V of the Finance Act, 1994 and section means a section of that Chapter; all other words and expressions ... Summary
Definitions in Service Tax Rules clarify Chapter and section references and cross refer to Central Excise Act definitions.
Definitions clarify that Chapter means Chapter V of the Finance Act, 1994 and section means a section of that Chapter; all other words and expressions take the meaning assigned under the Chapter or rules made thereunder, and if not defined there but defined in the Central Excise Act, 1944 or its rules, they shall have the meanings assigned in that Act or those rules.
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