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2. Definitions. In theses rules, unless the context otherwise requires, -
(a) "Act" means the Finance Act, 1994 (32 of 1994);
(b) "Authority" means the Authority for Advance Rulings constituted under section 28F 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.
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