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

NOTIFICATION

No. 21/2014-SERVICE TAX

New Delhi, the 16^th September, 2014

   25 Bhadrapada 1936 Saka

           

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.

2.         This notification shall come into force on 15^th October, 2014.