Settlement commission name expanded to formally include service tax, aligning its remit with central excise and customs matters. The amendment replaces the phrase 'the Customs and Central Excise Settlement Commission' in section 32(1) of the Central Excise Act with 'the Customs, Central Excise and Service Tax Settlement Commission,' thereby extending the settlement commission's nomenclature and formal remit to include service tax matters alongside customs and central excise.
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Settlement commission name expanded to formally include service tax, aligning its remit with central excise and customs matters.
The amendment replaces the phrase "the Customs and Central Excise Settlement Commission" in section 32(1) of the Central Excise Act with "the Customs, Central Excise and Service Tax Settlement Commission," thereby extending the settlement commission's nomenclature and formal remit to include service tax matters alongside customs and central excise.
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