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<h1>Understanding Service Tax Value: Definitions in Rule 2 of 2006 Rules Clarify Key Terms from Finance Act, 1994.</h1> In the Service Tax (Determination of Value) Rules, 2006, Rule 2 provides definitions crucial for interpreting the rules. The term 'Act' refers to the Finance Act, 1994, while 'section' pertains to sections within this Act. The term 'value' is defined according to section 67 of the Act. Any words or expressions not explicitly defined within these rules but defined in the Act are to be understood as per their definitions in the Act. These definitions are essential for understanding the application and scope of the Service Tax regulations.