GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
NOTIFICATION No. 20/2014-SERVICE TAX
New Delhi, the 16th 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) |
| 1 |
Chief Commissioner of Central Excise, Ahmedabad |
Principal Commissioner of Service Tax, Ahmedabad |
| 2 |
Chief Commissioner of Central Excise, Bangalore |
(i)
Principal Commissioner of Service Tax-I, Bangalore(ii) Principal Commissioner of Service Tax-II, Bangalore |
| 3 |
Chief 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 |
| 4 |
Chief 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 |
| 5 |
Principal Chief Commissioner of Central Excise, Hyderabad |
Principal Commissioner of Service Tax , Hyderabad |
| 6 |
Chief Commissioner of Service Tax , Kolkata |
(i)
Principal Commissioner of Service Tax -I, Kolkata(ii) Commissioner of Service Tax -II, Kolkata |
| 7 |
Chief Commissioner of Central Excise, Meerut |
Principal Commissioner of Service Tax, Noida |
| 8 |
Chief 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 |
| 9 |
Chief Commissioner of Central Excise, Pune |
Principal Commissioner of Service Tax , Pune |
| 10 |
Chief 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. |
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) |
| 1 |
Chief Commissioner of Central Excise, Bangalore |
(i)
Commissioner of Service Tax (Audit), Bangalore(ii) Commissioner of Service Tax
(Appeals), Bangalore |
| 2 |
Chief 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 |
| 3 |
Chief 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 |
| 4 |
Chief Commissioner of Service Tax, Kolkata |
Commissioner of Service Tax (Audit), Kolkata |
| 5 |
Chief 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 |
| 6 |
Chief Commissioner of Central Excise, Pune |
(i)
Commissioner of Service Tax (Audit), Pune(ii) Commissioner of Service Tax (Appeals), Pune |
| 7 |
Principal Chief Commissioner of Central Excise, Hyderabad |
Commissioner of Service Tax (Appeals), Hyderabad |
| 8 |
Chief 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 |
| 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. |
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, andCommissioner 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), PuneCommissioner of Service Tax,
(Appeals), Pune |
Principal Commissioner of Service Tax , Pune |
|
10 |
All 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. |
TABLE 5
Jurisdiction of Commissioners of Central Excise (Audit).
| S. No. |
Officers |
Jurisdiction |
| (1) |
(2) |
(3) |
| 1 |
Commissioner 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, ChennaiCommissioner 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, DelhiCommissioner 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, KolkataCommissioner 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, PuneCommissioner 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 15th October, 2014.
(Himani Bhayana)
Under Secretary to the Government of India
[F.No.137/29/2014-Service Tax]
|