Service Tax jurisdiction appointments assign designated Central Excise Collectors responsibility for assessment and collection under Service Tax Rules. Designated Collectors of Central Excise are appointed for assessment and collection of service tax under the Service Tax Rules, 1994, with specific territorial jurisdictions and classes of assessees assigned by schedule; jurisdiction for other assessees is as defined in sub rule (ii) of Rule 2 of the Central Excise Rules, 1944, and the definitions of Collector (Appeals) and Principal Collector in specified sub rules of Rule 2 are declared applicable to service tax matters.
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 jurisdiction appointments assign designated Central Excise Collectors responsibility for assessment and collection under Service Tax Rules.
Designated Collectors of Central Excise are appointed for assessment and collection of service tax under the Service Tax Rules, 1994, with specific territorial jurisdictions and classes of assessees assigned by schedule; jurisdiction for other assessees is as defined in sub rule (ii) of Rule 2 of the Central Excise Rules, 1944, and the definitions of Collector (Appeals) and Principal Collector in specified sub rules of Rule 2 are declared applicable to service tax matters.
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