Service tax assessment scope narrowed by excluding advertising, courier and radio paging services from appointed excise officers' jurisdiction. The amendment substitutes the words 'Any other assessee' against specified serial numbers in the table with 'Any other assessee (other than those relating to advertising Services, courier services and radio paging services)', thereby excluding assessees providing advertising, courier and radio paging services from the generic category for appointment of Central Excise officers for assessment and collection of service tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax assessment scope narrowed by excluding advertising, courier and radio paging services from appointed excise officers' jurisdiction.
The amendment substitutes the words "Any other assessee" against specified serial numbers in the table with "Any other assessee (other than those relating to advertising Services, courier services and radio paging services)", thereby excluding assessees providing advertising, courier and radio paging services from the generic category for appointment of Central Excise officers for assessment and collection of service tax.
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