[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. 20/2014-SERVICE TAX
New Delhi, the 16
th
September, 2014
25 Bhadrapada, 1936 Saka
G.S.R (E).- In exercise of the powers conferred by 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 Rule, 2002 and rule 3 of the
Service Tax Rules, 1994, the Central Board of Excise and Customs hereby-
(a) appoints, Chief Commissioners of Service Tax, Principal Commissioners of Service Tax, Commissioners of Service Tax,
Commissioners of Service Tax (Audit), Commissioners of Central Excise (Audit), Commissioners Large Taxpayer Unit,
Commissioners Large Taxpayer Unit (Audit), Commissioner of Central Excise (Appeals) and Commissioners of Service Tax
(Appeals) , and all the officers subordinate to such officers, as Central Excise Officers;
(b) vests the officers specified in column (2) of the Tables 1, 2, 3, 4 and 5 and all the officers subordinate to them, with all
powers under Chapter V of the Finance Act, 1994 (32 of 1994) and the rules made there under, with respect to the jurisdiction
of the officers or the territory, as the case may be, specified in column (3) of the said Tables, namely:-
TABLE-1
Jurisdiction of Principal Chief Commissioners of Central Excise, Chief Commissioners of Service Tax and Chief
Commissioners of Central Excise in terms of Principal Commissioners of Service Tax or Commissioners of Service Tax.
S.No. Officers Jurisdiction
(1) (2) (3)
1Chief Commissioner of Central Excise, Ahmedabad Principal Commissioner of Service Tax, Ahmedabad
2Chief Commissioner of Central Excise, Bangalore
(i) Principal Commissioner of Service Tax-I, Bangalore
(ii) Principal Commissioner of Service Tax-II,
Bangalore
3Chief Commissioner of Service Tax, Chennai
(i) Principal Commissioner of Service Tax -I, Chennai
(ii) Commissioner of Service Tax -II, Chennai
(iii) Commissioner of Service Tax -III, Chennai
4Chief Commissioner of Service Tax, Delhi
(i) Principal Commissioner of Service Tax -I, Delhi
(ii) Principal Commissioner of Service Tax -II, Delhi
(iii) Commissioner of Service Tax -III, Delhi
(iv) Commissioner of Service Tax -IV, Delhi
5Principal Chief Commissioner of Central Excise, Hyderabad Principal Commissioner of Service Tax , Hyderabad
6Chief Commissioner of Service Tax , Kolkata
(i) Principal Commissioner of Service Tax -I, Kolkata
(ii) Commissioner of Service Tax -II, Kolkata
7Chief Commissioner of Central Excise, Meerut Principal Commissioner of Service Tax, Noida
8Chief Commissioner of Service Tax, Mumbai
(i) Principal Commissioner of Service Tax -I, Mumbai
(ii) Commissioner of Service Tax -II, Mumbai
(iii) Principal Commissioner of Service Tax -III,
Mumbai
(iv) Commissioner of Service Tax -IV, Mumbai
(v) Commissioner of Service Tax -V, Mumbai
(vi) Commissioner of Service Tax -VI, Mumbai
(vii) Commissioner of Service Tax -VII, Mumbai
9Chief Commissioner of Central Excise, Pune Principal Commissioner of Service Tax , Pune
10Chief Commissioner of Central Excise Large Taxpayer Unit
All Principal Commissioners of Service Tax and
Commissioners of Service Tax
11
All Principal Chief Commissioners of Central Excise and Chief
Commissioners of Central Excise excluding those mentioned at
Sl. Nos. 1, 2, 5, 7 and 9 above.
The jurisdiction, as specified in the notification issued
under rule 3 of the Central Excise Rules, 2002, as
amended from time to time.
S.No. Officers Jurisdiction
(1) (2) (3)
TABLE- 2
Jurisdiction of Principal Chief Commissioners of Central Excise, Chief Commissioners of Service Tax and Chief
Commissioners of Central Excise in terms of Commissioners of Service Tax (Audit) and Commissioners of Service Tax (
Appeals).
S.No. Officers Jurisdiction
(1) (2) (3)
1Chief Commissioner of Central Excise, Bangalore
(i) Commissioner of Service Tax (Audit), Bangalore
(ii) Commissioner of Service Tax (Appeals), Bangalore
2Chief Commissioner of Service Tax, Chennai
(i) Commissioner of Service Tax (Audit), Chennai
(ii) Commissioner of Service Tax, (Appeals)- I,
Chennai,
(iii) Commissioner of Service Tax, (Appeals)- II,
Chennai
3Chief Commissioner of Service Tax, Delhi
(i) Commissioner of Service Tax (Audit)- I, Delhi
(ii) Commissioner of Service Tax (Audit)- II, Delhi
(iii)( Commissioner of Service Tax, (Appeals)-I, Delhi
(iv) Commissioner of Service Tax, (Appeals)-II, Delhi
4Chief Commissioner of Service Tax, Kolkata Commissioner of Service Tax (Audit), Kolkata
5Chief Commissioner of Service Tax, Mumbai
(i) Commissioner of Service Tax (Audit)- I, Mumbai
(ii) Commissioner of Service Tax (Audit)- II, Mumbai
(iii) Commissioner of Service Tax (Audit)- III, Mumbai
(iv) Commissioner of Service Tax (Appeals)- I, Mumbai
(v) Commissioner of Service Tax (Appeals)- II, Mumbai
6Chief Commissioner of Central Excise, Pune
(i) Commissioner of Service Tax (Audit), Pune
(ii) Commissioner of Service Tax (Appeals), Pune
7Principal Chief Commissioner of Central Excise, HyderabadCommissioner of Service Tax (Appeals), Hyderabad
8Chief Commissioner of Central Excise Large Taxpayer Unit
All Commissioners of Central Excise Large Taxpayer
Unit (Audit) and Commissioners of Service Tax
(Appeals)
9
All Principal Chief Commissioners of Central Excise and Chief
Commissioners of Central Excise excluding those mentioned at
Sl. Nos. 1, 6 and 7 above
The jurisdiction, as specified in the notification issued
under rule 3 of the Central Excise Rules, 2002, as
amended from time to time.
TABLE- 3
Territorial jurisdiction of the Principal Commissioners of Service Tax, Commissioners of Service Tax, Principal
Commissioners of Central Excise and Commissioners of Central Excise.
S.No.Officers Jurisdiction
(1) (2) (3)
1
Principal
Commissioner
of Service Tax,
Ahmedabad
The jurisdiction of Service Tax, Ahmedabad Commissionerate covers the jurisdiction of Central Excise,
Ahmedabad-I and Ahmedabad-II Commissionerates including the geographical areas of Talukas of
Ahmedabad District namely City, Daskroi (Rakhial, Vatva, Narol, Odhav, Naroda) Sanand, Dholka,
Bavla, Mandal, Dhandhuka, Viramgam and Detroj-Rampura Talukas of Ahmedabad District, Ranpur and
Barvala talukas of Botad district, Dasada Taluka of Surendranagar District.
2
Principal
Commissioner
of Service Tax -
I, Bangalore
(a) Four Bruhat Bangalore Mahanagara Palike (BBMP) Zones of Byatarayanapura Zone (Ward Nos. 1,
2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 24, 25)
Dasarahalli Zone (Ward Nos: 12, 13, 14, 15, 39, 40, 41, 70, 71, 72)
(b) West Zone(16, 17, 18, 19, 20, 21, 33, 34, 36, 37, 38, 42, 43, 44, 66, 67, 68, 69, 75, 76, 95, 96, 97,
98, 99, 100, 104, 105, 106, 107, 108, 109, 118, 119, 120, 121, 122, 123, 138, 139)
(c) Mahadevapura Zone (Ward Nos: 26, 51, 52, 53, 54, 55, 56, 81, 82, 83, 84, 85, 86, 87, 149)
(d) Part of East Zone(Ward Nos22, 23, 27, 28, 29, 30, 31, 32, 46, 47, 48, 49, 50, 57, 58, 59, 60, 61, 62,
79, 80, 88, 89, 112, 113) and the other areas falling outside the jurisdiction of BBMP Zone mentioned
above and within the Bangalore urban district. The areas under the Talukas of Bangalore north Taluk,
Bangalore East Taluk, Hoskote, Devanahalli, Doddaballapura, Nelamangala, Magadi, of Bangalore
Rural District, and the Districts of Chikkaballapura, Kolar, Tumkur.
3
Principal
Commissioner
of Service Tax -
II, Bangalore
(a) Four BBMP Zones of Bommanahalli Zone(Ward Nos. 150, 174, 175, 184, 185, 186, 187, 188, 189,
190, 191, 192, 193, 194, 195, 196)
(b) Rajarajeshwarinagar Zone (Ward Nos.128, 129, 130, 131, 159, 160, 197, 198)
c) South Zone(Ward nos.73, 74, 101, 102, 103, 124, 125, 126, 127, 132, 133, 134, 135, 136, 137, 140,
141, 142, 143, 144, 145, 146, 147, 148, 151, 152, 153, 154, 155, 156, 157, 158, 161, 162, 163, 164,
165, 166, 167, 168, 169, 170, 171, 172, 173, 176, 177, 178, 179, 180, 181, 182, 183),
(d) Part of East Zone (Ward Nos. 114, 115, 116 and 117), and the other areas falling south of Bangalore
Urban District beyond BBMP jurisdictions of Bommanahalli and Rajarajeshwarinagar Zones and within
Bangalore Urban District and upto the borders of Tamil Nadu, the areas under Bangalore south Taluk,
Anekal Taluk, Kanakapura, Channapattana, Ramanagara of Bangalore Rural District presently formed
as Ramanagaram District.
4
Principal
Commissioner
of Service Tax -
I, Chennai
(a) The areas covered in the Zones I to VIII of Chennai Corporation; and
(b) the areas covered under Ponneri, Gummudipoondi, Uthukottai, Tiruvallur and Ambattur Taluks in
Tiruvallur District, in the State of Tamil Nadu.
5
Commissioner
of Service Tax -
II, Chennai
The areas covered in Zones IX and X of Chennai Corporation in the State of Tamil Nadu.
6
Commissioner
of Service Tax -
III, Chennai
(a) The areas covered in the Zones XI to XV of Chennai Corporation; and
(b) the areas covered under Poonamallee Taluk of Tiruvallur District; Sriperumbadur and Tambaram
Taluks of Kancheepuram District; Kelambakkam, Guduvancherry, Kattankulathur, Thiruporur and
Karumbakkam Firkas of Chengalpattu Taluk of Kancheepuram District; Areas covered by the St.
Thomas Mount Cantonment Board and Pallavaram Cantonment Board,
in the State of Tamil Nadu.
7
Principal
Commissioner
of Service Tax -
I, Delhi
Districts of New Delhi, Central Delhi, East Delhi, North-East Delhi, North Delhi and Shahdara in National
Capital Territory of Delhi.
8
Principal
Commissioner
of Service Tax -
II, Delhi
Districts of South Delhi and South-East Delhi in National Capital Territory of Delhi.
9
Commissioner
of Service Tax -
III, Delhi
Districts of North West, South West and West Delhi in National Capital Territory of Delhi.
10
Commissioner
of Service Tax -
IV, Delhi
Districts of Gurgaon, Rewari, Mewat and Mahendragarh in the State of Haryana.
11
Principal
Commissioner
of Service Tax,
Hyderabad
District of Hyderabad in the State of Telangana.
12
Principal
Commissioner
of Service Tax -
I, Kolkata
Kolkata Municipal Corporation (KMC) Ward no. 1 to 62, the entire District of North 24 Parganas and
entire District of Nadia in the State of West Bengal.
13
Commissioner
of Service Tax -
II, Kolkata
Kolkata Municipal Corporation (KMC) Ward No. 63 to 141, entire district of South 24 Parganas and
entire District of Howrah except blocks Amta-I, Amta-II, Bagnan-I, Jagatballavpur, Panchla,
Udayanarayanpur, Domjur and Uluberia-II of Howrah District and entire District of Hooghly in the State of
West Bengal.
14
Principal
Commissioner
of Service Tax -
I, Mumbai
Areas 'A' Ward of the Municipal Corporation of Greater Mumbai of the State of Maharashtra comprising
postal Pin Code Nos. 400001, 400005, 400021, 400023, 400038 and 400039(excluding the areas
covered under Pin code No.400020 of the said Ward 'A') and in the areas in the Continental Shelf, or as
the case may be in the exclusive economic zone of India declared as designated areas by the Central
Government from time to time.
15
Commissioner
of Service Tax -
II, Mumbai
Areas in Ward ' A' with Pin Code No.400020 (excluding the areas comprising postal Pin Code Nos.
400001, 400005, 400021, 400023, 400038 and 400039 of the said Ward 'A') along with Wards 'B' ,'C',
'D', 'E', 'F'(North) and 'F'(South) of the Municipal Corporation of Greater Mumbai in the State of
Maharashtra.
16
Principal
Commissioner
of Service Tax -
III, Mumbai
Areas in Wards G (North) and G (South) of the Municipal Corporation of Greater Mumbai in the State of
Maharashtra.
17
Commissioner
of Service Tax -
IV, Mumbai
Areas in Wards H (East) and H (West), of the Municipal Corporation of Greater Mumbai in the State of
Maharashtra.
18
Commissioner
of Service Tax -
V, Mumbai
Areas comprising in the K (East) Ward of Municipal Corporation of Greater Mumbai in the State of
Maharashtra.
19
Commissioner
of Service Tax -
VI, Mumbai
Areas in the wards of K (West), P (South), P (North), R (South), R (Central), R (North) of Municipal
Corporation of Greater Mumbai in the State of Maharashtra.
20
Commissioner
of Service Tax -
VII, Mumbai
(i) Areas comprising in the Wards of L, M (East), M (West), N, S and T of Municipal Corporation of
Greater Mumbai in the State of Maharashtra
(ii) The entire Districts of Thane, Palghar and Raigad in the State of Maharashtra.
21
Principal
Commissioner
of Service Tax ,
Noida
In the Districts of Gautam Budh Nagar and Bulandshahr in the State of Uttar Pradesh.
22
Principal
Commissioner
of Service Tax -
I, Pune
The entire District of Solapur. In the District of Pune, the Talukas of Velhe, Bhor, Purandar, Baramati,
Indapur and parts of Daund Taluka, Haveli Taluka, and Mulshi Taluka. The part of Haveli Taluka included
shall be its Southern and South-Western part bounded in the North by the Solapur-Pune Highway upto
Hadapsar Railway flyover; from there, the boundary shall be the Satara-Pune-Mumbai Railway Line upto
Sangamwadi Railway Bridge; from thereon, River Mula-Mutha upto the Sangam of Mula and Mutha
Rivers and further, the boundary shall be the Mula River upto the border of Haveli-Mulshi Taluka; the part
of Mulshi Taluka lying to the South of Mula River and Mulshi Lake; the part of Daund Taluka lying to the
South of Pune-Solapur Highway.
Further, in the District of Pune, entire Shirur Taluka, parts of Khed Taluka, Haveli Taluka and Daund
Taluka. In Khed Taluka, the part of Khed Taluka enclosed by the Pune-Nasik Highway and Chakan-
Shikrapur Road meeting at the junction (Chakan Chowk) of these two roads. In Haveli and Pune Talukas,
the area bounded in the West by the road starting from the Alandi Bridge (on river Indrayani) and further
extending as the Alandi - Dighi - Kalas Road joining the Holkar Bridge via Deccan College Chowk and
Bombay Sappers Road; further, the boundary shall be River Mula upto the sangam of Rivers Mula and
Mutha; further the boundary shall be along River Mutha upto the Sangamwadi Railway (river) Bridge;
from thereon, the boundary shall be the Pune-Satara Railway Line upto Hadapsar Railway flyover, from
thereon, the boundary shall be the Pune-Solapur Highway upto the boundary of Haveli Taluka; In Daund
Taluka, the part of Daund Taluka lying to the north of Pune-Solapur Highway.
23
Principal
Commissioner,
Large Taxpayer
Unit, Bangalore
The whole of India
S.No.Officers Jurisdiction
(1) (2) (3)
24
Principal
Commissioner,
Large Taxpayer
Unit, Chennai
The whole of India
25
Commissioner,
Large Taxpayer
Unit, Delhi
The whole of India
26
Commissioner,
Large Taxpayer
Unit, Kolkata
The whole of India
27
Commissioner,
Large Taxpayer
Unit, Mumbai
The whole of India
28
All Principal
Commissioners
of Central
Excise and
Commissioners
of Central
Excise
The jurisdiction, as specified in the notification issued under rule 3 of the Central Excise Rules, 2002, as
amended from time to time, excluding the jurisdiction specified in column (3) of Serial Nos. 1 to 22
above.
S.No.Officers Jurisdiction
(1) (2) (3)
TABLE-4
Jurisdiction of Commissioners of Service Tax (Audit), Commissioners of Central Excise (Audit), Commissioners of Service
Tax (Appeals) and Commissioners of Central Excise (Appeals) and the officers subordinate to them in terms of Principal
Commissioners of Service Tax, Commissioners of Service Tax, Principal Commissioners of Central Excise and
Commissioners of Central Excise.
S.No. Officers Jurisdiction
(1) (2) (3)
1
Commissioner of Central Excise (Audit)- I, Ahmedabad,
Commissioner of Central Excise (Audit)- II, Ahmedabad,
Commissioner of Central Excise (Audit)- III, Ahmedabad,
Commissioner of Central Excise (Appeals)- I, Ahmedabad,
Commissioner of Central Excise (Appeals)- II, Ahmedabad, and
Commissioner of Central Excise (Appeals)- III, Ahmedabad
Principal Commissioner of Service Tax,
Ahmedabad
2
Commissioner of Service Tax , (Audit), Bangalore,
Commissioner of Service Tax , (Appeals), Bangalore
(i)Principal Commissioner of Service Tax-I,
Bangalore
(ii)Principal Commissioner of Service Tax-II,
Bangalore
3
Commissioner of Service Tax, (Audit), Chennai,
Commissioner of Service Tax, (Appeals)-I, Chennai,
Commissioner of Service Tax, (Appeals)-II, Chennai
(i) Principal Commissioner of Service Tax-I,
Chennai
(ii) Commissioner of Service Tax -II, Chennai
(iii) Commissioner of Service Tax -III, Chennai
4
Commissioner of Service Tax, (Audit)-I, Delhi,
Commissioner of Service Tax, (Audit)-II, Delhi,
Commissioner of Service Tax, (Appeals)-I, Delhi,
Commissioner of Service Tax, (Appeals)-II, Delhi
(i) Principal Commissioner of Service Tax -I, Delhi
(ii) Principal Commissioner of Service Tax -II, Delhi
(iii) Commissioner of Service Tax -III, Delhi
(iv) Commissioner of Service Tax -IV, Delhi
5
Commissioner of Central Excise, (Audit) Hyderabad ,
Commissioner of Service Tax , ( Appeals) Hyderabad
Principal Commissioner of Service Tax , Hyderabad
6
Commissioner of Service Tax, (Audit), Kolkata ,
Commissioner of Central Excise , (Appeals)-I, Kolkata,
Commissioner of Central Excise, (Appeals)-II, Kolkata
(i) Principal Commissioner of Service Tax-I, Kolkata
(ii) Commissioner of Service Tax -II, Kolkata
7
Commissioner of Central Excise (Audit)-I, Meerut,
Commissioner of Central Excise (Audit)-II, Meerut,
Commissioner of Central Excise, (Appeals)-I, Meerut,
Commissioner of Central Excise, (Appeals)-II, Meerut
Principal Commissioner of Service Tax , Noida
8
Commissioner of Service Tax, (Audit)-I, Mumbai,
Commissioner of Service Tax, (Audit)-II, Mumbai,
Commissioner of Service Tax, (Audit)-III, Mumbai,
Commissioner of Service Tax, (Appeals)-I, Mumbai,
Commissioner of Service Tax, (Appeals)-II, Mumbai
(i) Principal Commissioner of Service Tax -I,
Mumbai
(ii) Commissioner of Service Tax -II, Mumbai
(iii) Principal Commissioner of Service Tax -III,
Mumbai
(iv) Commissioner of Service Tax -IV, Mumbai
(v) Commissioner of Service Tax -V, Mumbai
(vi) Commissioner of Service Tax -VI, Mumbai (vii)
Commissioner of Service Tax -VII, Mumbai
9
Commissioner of Service Tax, (Audit), Pune
Commissioner of Service Tax, (Appeals), Pune
Principal Commissioner of Service Tax , Pune
10All Commissioners of Central Excise, (Audit), Large Taxpayer Unit
(i) All Principal Commissioners of Service Tax and
Commissioners of Service Tax
(ii) All Principal Commissioners of Central Excise
and Commissioners of Central Excise
11
All Commissioners of Central Excise (Audit) excluding those
mentioned at Sl. Nos. 1, 5 and 7 above.
The jurisdiction, as specified in the notification
issued under rule 3 of the Central Excise Rules,
2002, as amended from time to time.
12
All Commissioners of Central Excise (Appeals) excluding those
mentioned at Sl. Nos. 1, 6 and 7 above.
The jurisdiction, as specified in the notification
issued under rule 3 of the Central Excise Rules,
2002, as amended from time to time.
S.No. Officers Jurisdiction
(1) (2) (3)
TABLE 5
Jurisdiction of Commissioners of Central Excise (Audit).
S.No. Officers Jurisdiction
(1) (2) (3)
1Commissioner of Central Excise, (Audit), Bangalore
(i) Principal Commissioner of Service Tax-I, Bangalore
(ii) Principal Commissioner of Service Tax-II, Bangalore
2
Commissioner of Central Excise (Audit)-I, Chennai
Commissioner of Central Excise (Audit)-II, Chennai
(i) Principal Commissioner of Service Tax -I, Chennai
(ii) Commissioner of Service Tax -II, Chennai
(iii) Commissioner of Service Tax -III, Chennai
3
Commissioner of Central Excise (Audit)-I, Delhi
Commissioner of Central Excise (Audit)-II, Delhi
(i) Principal Commissioner of Service Tax -I, Delhi
(ii) Principal Commissioner of Service Tax -II, Delhi
(iii) Commissioner of Service Tax -III, Delhi
(iv) Commissioner of Service Tax -IV, Delhi
4
Commissioner of Central Excise (Audit)-I, Kolkata
Commissioner of Central Excise (Audit)-II, Kolkata
(i) Principal Commissioner of Service Tax -I, Kolkata
(ii) Commissioner of Service Tax -II, Kolkata
5
Commissioner of Central Excise (Audit)-I, Mumbai
Commissioner of Central Excise (Audit)-II, Mumbai
(i) Principal Commissioner of Service Tax -I, Mumbai
(ii) Commissioner of Service Tax -II, Mumbai
(iii) Principal Commissioner of Service Tax -III, Mumbai
(iv) Commissioner of Service Tax -IV, Mumbai
(v) Commissioner of Service Tax -V, Mumbai
(vi) Commissioner of Service Tax -VI, Mumbai
(vii)Commissioner of Service Tax -VII, Mumbai
6
Commissioner of Central Excise, (Audit)-I, Pune
Commissioner of Central Excise, (Audit)-II, Pune
Principal Commissioner of Service Tax , Pune
Provided that the jurisdiction of the Principal Commissioner of Service Tax or the Commissioner of Service Tax specified in
Table-I and the Principal Commissioner of Central Excise or the Commissioner of Central Excise, under whose jurisdiction
there is an assessee who has obtained a centralised registration for more than one premises in terms of rule 4 of Service Tax
Rules, 1994, shall also extend to the jurisdiction of such other Principal Commissioner of Service Tax or Commissioner of
Service Tax specified in Table-I and the Principal Commissioner of Central Excise or the Commissioner of Central Excise, in
whose jurisdiction, the other premises of the said assessee are located.
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]
