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Rule 2 - Definitions - Service Tax Rules, 1994
Service Tax Rules, 1994
2. Definitions.- (1) In these rules, unless the context otherwise requires, - (a) "Act" means the Finance Act, 1994 (32 of 1994) ; 22 (aa) “aggregator” means a person, who owns and manages a web based software application, and by means of the application and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator; 1 (b) assessment" includes self-assessment ....... - .......