Section 2(2) in The Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016
(2)Words and expressions used herein and not defined but defined in the Finance Act, 1994 (32 of 1994) and the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, shall have the meanings respectively assigned to them in those Acts and rules.
