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of <h1>Key Terms in Taxation of Services Rules 2006: Definitions from Finance Act 1994 and CENVAT Credit Rules 2004</h1> The Taxation of Services (Provided from Outside India and received in India) Rules, 2006, defines key terms for service tax purposes. 'Act' refers to the Finance Act, 1994. 'Input,' 'input service,' and 'output service' are defined as per the CENVAT Credit Rules, 2004. 'India' includes installations, structures, and vessels in the continental shelf and exclusive economic zone for mineral oil and natural gas activities. Terms not defined in these rules are ascribed meanings from the Act.
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