Jurisdiction of Central Excise & Service Tax reallocated across Patna commissionerate; divisions and ranges assigned specific territorial areas. The Commissionerate of Patna is assigned jurisdiction over the whole of Bihar and is subdivided into Central Excise & Service Tax Divisions and Service Tax Divisions/Ranges, each defined by district boundaries and specific police-station areas. Division-level units (Patna I, Patna II, Gaya, Muzaffarpur, Bhagalpur) and multiple Ranges allocate responsibility for central excise assessees, service tax assessees, dealers and Input Service Distributors, with certain industrial units placed in distinct Ranges.
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.
Jurisdiction of Central Excise & Service Tax reallocated across Patna commissionerate; divisions and ranges assigned specific territorial areas.
The Commissionerate of Patna is assigned jurisdiction over the whole of Bihar and is subdivided into Central Excise & Service Tax Divisions and Service Tax Divisions/Ranges, each defined by district boundaries and specific police-station areas. Division-level units (Patna I, Patna II, Gaya, Muzaffarpur, Bhagalpur) and multiple Ranges allocate responsibility for central excise assessees, service tax assessees, dealers and Input Service Distributors, with certain industrial units placed in distinct Ranges.
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