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..... es, unless the context otherwise requires,- (a) "Act" means the Chapter V of the Finance Act, 1994 (32 of 1994); (b) "pending revenue" means any service tax that has not been levied or paid or has .....

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..... ection of the Act; (2) Other words and expressions used in these rules shall have the meaning assigned to them under the Act or rules made thereunder or if such words or expressions are not defined .....

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