Constitution of Review Committee establishes joint two-member committees to review service tax matters within specified jurisdictions. The Board, exercising powers under the Finance Act, constitutes Review Committees each of two Chief Commissioners (Central Excise and Customs) to carry out review functions for designated Commissioners of Central Excise/Service Tax; the Table assigns territorial jurisdictions to each Committee and clarifies that the term Chief Commissioners of Central Excise includes notified Chief Commissioners of Customs.
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Provisions expressly mentioned in the judgment/order text.
Constitution of Review Committee establishes joint two-member committees to review service tax matters within specified jurisdictions.
The Board, exercising powers under the Finance Act, constitutes Review Committees each of two Chief Commissioners (Central Excise and Customs) to carry out review functions for designated Commissioners of Central Excise/Service Tax; the Table assigns territorial jurisdictions to each Committee and clarifies that the term Chief Commissioners of Central Excise includes notified Chief Commissioners of Customs.
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