(1) In these rules, unless the context otherwise requires, –
(a) “Act” means the Finance Act, 2013;
(b) “Form” means the Forms annexed to these rules.
(c) “Scheme” means the Service Tax Voluntary Compliance Encouragement Scheme, 2013 as specified in the Act;
(2) Words and expressions used but not defined in these rules but defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.