[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
NOTIFICATION
No. 22/2014-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 Rules, 2002 and rule 3 of the Service Tax Rules, 1994 and in supercession of the notification No. 46/98-SERVICE TAX, dated the 28th January,1998, published vide number G.S.R. 59(E), dated the 28th January, 1998 and No. 7/2004-CE, dated the 11th March, 2004, published vide number G.S.R 187(E), dated the 11th March, 2004, the Central Board of Excise and Customs hereby appoints 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 said Table, namely:-
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
|
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]
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