Download Document

English हिंदी
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION
New Delhi, dated the 2nd March, 2023
No. 01 /2023 - SERVICE TAX

G.S.R. … (E).- In exercise of the powers conferred by clause (b) of section 2 of the Central
Excise Act, 1944 (1 of 1944) read with clause (55) of section 65B of the Finance Act, 1994 (32
of 1994), rule 3 of the Central Excise Rules, 2017, rule 3 of the Service Tax Rules, 1994 read
with clause (e ) and (f) of sub-section (2) of section 174 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Board of Indirect Taxes and Customs hereby makes
the following further amendments in the notification of the Government of India in the
Ministry of Finance, Department of Revenue, notification no. 22/2014- SERVICE TAX dated
16
th
September, 2014, namely:-


In the said notification, in the Table after Sl. No. 8 and the entries relating thereto,
the following Sl. No. and entries shall be inserted, namely:

Sl. No. Officers Officers whose powers are to
be exercised
(1) (2) (3)
“8A. Additional Assistant Director, Goods and
Services Tax Intelligence or Additional
Assistant Director, Audit
Superintendent”.


2. This notification shall come into force on the date of publication in the Official Gazette.


[F.No. CBIC-110267/100/2022-CX-VIII SECTION-CBEC]


(Rubal Saroha)
Under Secretary


Note: -The principal notification No. 22/2014- SERVICE TAX, dated 16th September, 2014
was published in the Gazette of India, vide G.S.R. 650 (E), dated 16th September, 2014.
notification no 01 2023 service tax dated 02 mar 2023 | iKargos