Section 2 in The Export of Service Rules, 2005

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Section 2 in The Export of Service Rules, 2005

2. Definitions.

- In these rules, unless the context otherwise requires,-

(a)"Act" means the Finance Act, 1994 (32 of 1994);

(b)"input" shall have the meaning assigned to it in clause (k) of rule 2 of the CENVAT Credit Rules, 2004;

(c)"input service" shall have the meaning assigned to it in clause (l) of rule 2 of the CENVAT Credit Rules, 2004.