Territorial scope of service tax widened to include offshore installations and vessels for hydrocarbon activities under service definitions. Rule 2 defines key terms for the Rules by adopting meanings from the Finance Act and CENVAT Credit Rules, 2004, specifically importing input, input service and output service, and expands the territorial definition of India to include installations, structures and vessels on the continental shelf and in the exclusive economic zone for activities related to mineral oil and natural gas and their supply.