Notification-Service Tax Officers declared and vested with powers of Central Excise Officers with respect to their jurisdiction and territory

Notification No and date

Subject

Notification No. 20/2014 dated 16-09-2014

All the Officers of service tax appointed as Central Excise Officers. Officers so appointed are;

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.

Such Officers and all the officers subordinate to them, have been vested with all powers under Chapter V of the Finance Act, 1994 with respect to their jurisdiction or the territory.

It has been further provided that the jurisdiction of the Principal Commissioner of Service Tax or the Commissioner of Service Tax 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 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.

Notification No. 21/2014 dated 16-09-2014

The power of Central Board of Excise and Customs under rule 3 of the Service Tax Rules, 1994 to appoint excise officers for exercising powers under chapter V of Finance Act, 1994 have also been delegated 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.

Notification No. 22/2014 dated 16-09-2014

Officers in the Directorate General of Audit, Directorate General of Central Excise Intelligence and Directorate General of Service Tax are appointed as Central Excise Officers and invested with all the powers under Chapter V of the Finance Act, 1994 throughout the territory of India, as are exercisable by the Central Excise Officers of the corresponding rank.