Section 2 in The Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007
2. Definitions
- In these rules, unless the context otherwise requires,-(a)"Act" means the Finance Act, 1994 (32 of 1994);(b)"section" means the section of the Act;(c)"works contract service" means services provided in relation to the execution of a works contract referred to in sub-clause (zzzza) of clause (105) of section 65 of the Act;(d)words and expressions used in these rules and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
