GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
NOTIFICATION No. 21/2014-SERVICE TAX
New Delhi, the 16th 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 15th October, 2014.
(Himani Bhayana)
Under Secretary to the Government of India
[F.No.137/29/2014-Service Tax]