Substitution of authorities under Service Tax Rules relabels collector designations as corresponding commissioner titles. Directive under Service Tax Rules, 1994 requires that references in existing Orders, Circulars, decisions, notices and office instructions to specified Central Excise collectorial titles shall, unless context otherwise requires, be construed as references to their substituted commissioner equivalents, listing Principal Collector to Chief Commissioner, Collector to Commissioner, Appeals Collectors to Commissioners (Appeals), Deputy Collector to Deputy Commissioner and Assistant Collector to Assistant Commissioner.
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.
Substitution of authorities under Service Tax Rules relabels collector designations as corresponding commissioner titles.
Directive under Service Tax Rules, 1994 requires that references in existing Orders, Circulars, decisions, notices and office instructions to specified Central Excise collectorial titles shall, unless context otherwise requires, be construed as references to their substituted commissioner equivalents, listing Principal Collector to Chief Commissioner, Collector to Commissioner, Appeals Collectors to Commissioners (Appeals), Deputy Collector to Deputy Commissioner and Assistant Collector to Assistant Commissioner.
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