Adjudication powers reassigned to Additional Commissioner with approval routes for commissioner and Chief Commissioner. Amendment prescribes that an Additional Commissioner, as approved by the Commissioner, or where none exists in the commissionerate an Additional Commissioner of the Zone as approved by the Chief Commissioner, shall exercise the powers previously exercised by the Collector under sub para (e) of para 3 of the administrative machinery provision for 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.
Adjudication powers reassigned to Additional Commissioner with approval routes for commissioner and Chief Commissioner.
Amendment prescribes that an Additional Commissioner, as approved by the Commissioner, or where none exists in the commissionerate an Additional Commissioner of the Zone as approved by the Chief Commissioner, shall exercise the powers previously exercised by the Collector under sub para (e) of para 3 of the administrative machinery provision for collection of service tax.
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