Renaming of Settlement Commission to expressly include service tax in the statutory designation and references. The amendment substitutes the words 'Customs and Central Excise Settlement Commission' with 'Customs, Central Excise and Service Tax Settlement Commission' in clause (g) of section 31 of the Central Excise Act, renaming the Commission to expressly include service tax within its statutory designation.
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Provisions expressly mentioned in the judgment/order text.
Renaming of Settlement Commission to expressly include service tax in the statutory designation and references.
The amendment substitutes the words "Customs and Central Excise Settlement Commission" with "Customs, Central Excise and Service Tax Settlement Commission" in clause (g) of section 31 of the Central Excise Act, renaming the Commission to expressly include service tax within its statutory designation.
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