Rule 2. Definitions.
In these rules, unless the context otherwise requires, -
(a) “Act” means the Finance Act, 1994 (32 of 1994);
(b) "Authority" means the Authority for Advance Rulings as defined in clause (e) of section 28E of the Customs Act, 1962 (52 of 1962);
(c) “Form - Application for Advance Ruling (Service Tax)” means the form annexed to these rules;
(d) Words and expressions used and not defined herein but defined in the Act shall have the meanings respectively, assigned, to them in the Act.