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Para 2 - Definitions. - Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007Extract 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.
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