Delegation of powers of CBEC under rule 3 of Service Tax Rules, 1994

NOTIFICATIO No. 21/2014-SERVICE TAX

Dat­ed: 16th Sep­tem­ber, 2014

G.S.R    (E).- In exer­cise of the pow­ers con­ferred by sec­tion 37A of the Cen­tral Excise Act, 1944 (1 of 1944), read with sec­tion 83 of the Finance Act, 1994 (32 of 1994), the Cen­tral Gov­ern­ment here­by del­e­gates the pow­ers of the Cen­tral Board of Excise and Cus­toms under rule 3 of the Ser­vice Tax Rules, 1994, to the Prin­ci­pal Chief Com­mis­sion­er of Cen­tral Excise or the Chief Com­mis­sion­er of Cen­tral Excise or the Chief Com­mis­sion­er of Ser­vice Tax, as the case may be, to spec­i­fy with­in his juris­dic­tion, the juris­dic­tion of a Com­mis­sion­er of  Ser­vice Tax (Appeals) or a Com­mis­sion­er of Cen­tral Excise (Appeals) or a Com­mis­sion­er of Ser­vice Tax (Audit) or a Com­mis­sion­er of Cen­tral Excise (Audit) and the juris­dic­tion of such Com­mis­sion­er of Ser­vice Tax (Appeals) or Com­mis­sion­er of Cen­tral Excise (Appeals) or Com­mis­sion­er of Ser­vice Tax (Audit) or Com­mis­sion­er of Cen­tral Excise (Audit) shall be lim­it­ed to the juris­dic­tion so specified.

  1.         This noti­fi­ca­tion shall come into force on 15thOcto­ber, 2014.

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