CHANGE IN SERVICE TAX JURISDICTION

[Dr. Sanjiv Agarwal]

Service Tax Jurisdiction (w.e.f. 15 October, 2014)

Vide Notification No. 20/2014-ST dated 16.09.2014, Central Government has appointed 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 Tax Payer Unit, Commissioners Large Tax Payer 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. These officers have been vested with all powers under Chapter V of the Finance Act, 1994 and the rules made there under, with respect to the specified jurisdiction of the officers or the territory. The notification prescribes the jurisdiction of officers as follows -

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.

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).

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.

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.

Table 5

Jurisdiction of Commissioners of Central Excise (Audit).

Vide Notification No. 21/2014-ST dated 16.09.2014, w.e.f. 15.10.2014, Central Government has delegated the powers of Central Board of Excise and Customs (CBEC) under Rule 3 of 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.

Audit Commissionerates

Vide Notification No. 22/2014-ST dated 16.09.2014, in terms of Rule 3 of Service Tax Rules, 1994 and in supersession of Notification No. 46/98-ST dated 28.01.1998, Central Board of Excise and Customs has appointed the officers in the Directorate General of Audit, Directorate General of Central Excise Intelligence and Directorate General of Service Tax specified in column (2) of the Table below as Central Excise Officers and invests them with all the powers under Chapter V of the Finance Act, 1994 (32 of 1994) and the rules made there under, throughout the territory of India, as are exercisable by the Central Excise Officers of the corresponding rank as specified in column (3) of the Table below -

Table

Sl. No.	Officers	Officers whose powers are to be exercised
(1)	(2)	(3)
1.	Principal Director General, Central Excise Intelligence or Principal Director General, Service Tax	Principal Chief Commissioner
2.	Director General, Audit	Chief Commissioner
3.	Principal Additional Director General, Central Excise Intelligence, Principal Additional Director General, Service Tax or Principal Additional Director General, Audit	Principal Commissioner
4.	Additional Director General, Central Excise Intelligence, Additional Director General, Service Tax or Additional Director General, Audit	Commissioner
5.	Additional Director, Central Excise Intelligence, Additional Director, Service Tax or Additional Director, Audit	Additional Commissioner
6.	Joint Director, Central Excise Intelligence, Joint Director, Service Tax or Joint Director, Audit	Joint Commissioner
7.	Deputy Director or Assistant Director, Central Excise Intelligence, Deputy Director or Assistant Director, Service Tax or Deputy Director or Assistant Director, Audit	Deputy Commissioner or Assistant Commissioner
8.	Senior Intelligence Officer, Central Excise Intelligence, Superintendent, Service Tax or Superintendent, Audit	Superintendent
9.	Intelligence Officer, Central Excise Intelligence, Inspector, Service Tax or Inspector, Audit	Inspector

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