. - In these rules, unless the context otherwise requires,-(a)"Act" means the Finance Act, 1994 (32 of 1994);(b)"associated enterprises" shall have the meaning assigned to it in section 92A of the Income Tax Act, 1961 (43 of 1961);(c)"continuous supply of service" means any service which is provided, or to be provided continuously, under a contract, for a period exceeding three months, or where the Central Government, by a notification in the Official Gazette, prescribes provision of a particular service to be a continuous supp1y of service, whether or not subject to any condition;(d)"invoice" means the invoice referred to in rule 4A of the Service Tax Rules, 1994 and shall include any document as referred to in the said rule;(e)"point of taxation" means the point in time when a service shall be deemed to have been provided;(f)"taxable service" means a service which is subjected to service tax, whether or not the same is fully exempt by the Central Government under Section 93 of the Act;
