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 EXCISE AND CUSTOMS
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.
(Himani Bhayana)
Under Secretary to the Government of India
[F.No.137/29/2014-Service Tax]
notifications no 21 2014 st | iKargos