Appointment of Central Excise officers clarified by excluding specified service categories from the residual assessee class for assessment. Amendment revising the Schedule under the Service Tax Rules to redefine the residual category 'Any other assessee' for appointment of Central Excise officers by excluding a specified list of service sectors (including advertising, courier, radio paging, custom house agents, steamer agents, air travel agents, mandap keepers, consulting engineers, manpower recruitment agents, clearing and forwarding agents, rent a cab operators, outdoor caterers, pandal or shamiana contractors and tour operators) from that category for purposes of assessment and collection.
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Appointment of Central Excise officers clarified by excluding specified service categories from the residual assessee class for assessment.
Amendment revising the Schedule under the Service Tax Rules to redefine the residual category "Any other assessee" for appointment of Central Excise officers by excluding a specified list of service sectors (including advertising, courier, radio paging, custom house agents, steamer agents, air travel agents, mandap keepers, consulting engineers, manpower recruitment agents, clearing and forwarding agents, rent a cab operators, outdoor caterers, pandal or shamiana contractors and tour operators) from that category for purposes of assessment and collection.
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