GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 16/2014- Service Tax
New Delhi, the 6th August, 2014
G.S. R. (E).—In exercise of the powers conferred by sections 83, 93 and 94 of
the Finance Act, 1994 (32 of 1994), read with sections 37A and 37B of the
Central Excise Act, 1944 (1 of 1944) and of all other powers enabling it in this
behalf, the Central Government hereby directs that the references to the
authorities specified in column (2) of the Table below, in the rules made or
deemed to have been made under the said sections or in any other notification,
instructions, decision or orders, issued or made under the said sections or
rules or under any other section of the said Acts, shall, unless the context
otherwise requires, be construed as references to the authorities specified in
column (3) of the said Table, namely:-
Table
| Sl. No. |
Existing reference |
Substituted reference |
| (1) |
(2) |
(3) |
| 1. |
Chief Commissioner |
Principal Chief Commissioner or Chief Commissioner, as the case may
be |
| 2. |
Commissioner |
Principal Commissioner or Commissioner, as the case may be |
[F. No. 334/15/2014-TRU]
(Akshay Joshi)
Under Secretary to the Government of India