Date: 2015-02-10Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Board of Excise and Customs hereby specifies that the Principal Director General of Central Excise Intelligence shall have jurisdiction over the Principal Commissioners of Service Tax.
This notification, No. 2/2015-Service Tax, issued by the Department of Revenue, Ministry of Finance, and published by the Central Board of Excise and Customs on February 10, 2015, specifies the jurisdiction of the Principal Director General of Central Excise Intelligence (DGCEI). The Principal DGCEI is authorized to assign show cause notices issued by the DGCEI to Principal Commissioners of Service Tax or Central Excise, or Commissioners of Service Tax or Central Excise for adjudication. This notification is issued in exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994, read with notification No. 6/2009-Service Tax dated January 30, 2009, and notification No. 22/2014-Service Tax dated September 16, 2014. The notification number is F. No. 137/29/2014-Service Tax and is issued by Himani Bhayana, Under Secretary.
Key Entities Referenced
Ministry of Finance: The government ministry responsible for financial matters in India.
Department of Revenue: A department under the Ministry of Finance, Government of India, responsible for revenue collection.
Central Board of Excise and Customs: The apex body responsible for the formulation of policy concerning levy and collection of Customs & Central Excise duties and Service Tax.
Service Tax Rules, 1994: The set of rules governing the levy, assessment, and collection of service tax in India.
Principal Director General of Central Excise Intelligence: An authority that issues show cause notices related to service tax.
Principal Commissioners of Service Tax: An authority that can adjudicate show cause notices related to service tax.
Principal Commissioners of Central Excise: An authority that can adjudicate show cause notices related to central excise.
New Delhi: The capital of India.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 81] NEW DELHI, TUESDAY, FEBRUARY 10, 2015/MAGHA 21, 1936
foÙk ea=kky; MINISTRY OF FINANCE
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(CENTRAL BOARD OF EXCISE AND CUSTOMS)
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NOTIFICATION
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New Delhi, the 10th February, 2015
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G.S.R. 84(E).—In exercise of the powers conferred
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650 (vk)] fnukad 16 flrEcj] 2014 ds rgr~~ izdkf'kr fd;k 2009, published vide G..S.R. 60 (E) dated the 30th January,
2009 and notification No. 22/2014-Service Tax dated the
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16th September, 2014, published vide G.S.R. 650(E) dated
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the 16th September, 2014, the Central Board of Excise and
'kqYd cksMZ ,rn}kjk ;g fofufnZ"V djrk gS fd iz/ku egkfuns'kd] Customs hereby specifies that the Principal Director
dsUnzh; mRikn 'kqYd vklwpuk ds }kjk tkjh fd, x, dkj.k cpkvks General of Central Excise Intelligence shall have jurisdiction
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Principal Commissioners of Central Excise or the
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Commissioners of Service Tax or the Commissioners of
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Central Excise, as the case may be, for the purpose of
gks] }kjk U;k; fu.kZ; fd, tkus ds fy,] iz/ku egkfuns'kd] dsUnzh; assigning show-cause notices issued by the Directorate
mRikn 'kqYd vklwpuk dks ,sls lsok dj ds iz/ku vk;qDrksa vFkok General of Central Excise Intelligence, for adjudication, by
dsUnzh; mRikn 'kqYd ds iz/ku vk;qDrksa vFkok lsok dj ds vk;qDrksa such Principal Commissioners of Service Tax or the Principal
Commissioners of Central Excise or the Commissioners of
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Service Tax or the Commissioners of Central Excise, as the
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case may be.
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[F. No. 137/29/2014- Service Tax]
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HIMANI BHAYANA, Under Secy.
723 GI/2015
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.