Appointment of Central Excise Officers confirms scope and jurisdiction for assessment and collection of service tax under Service Tax rules. Amendment under Rule 3 appoints Central Excise Officers to assess and collect service tax and substitutes the table entry for 'Any other assessee' to exclude specified services (including consulting engineers and manpower recruitment agents). The Commissioner of Central Excise having Central Excise jurisdiction will have corresponding jurisdiction for service tax; annexures supply a clarification on consulting engineers and manpower recruitment agencies and prescribe Forms ST-1, TR-6 and ST-3.
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.
Appointment of Central Excise Officers confirms scope and jurisdiction for assessment and collection of service tax under Service Tax rules.
Amendment under Rule 3 appoints Central Excise Officers to assess and collect service tax and substitutes the table entry for "Any other assessee" to exclude specified services (including consulting engineers and manpower recruitment agents). The Commissioner of Central Excise having Central Excise jurisdiction will have corresponding jurisdiction for service tax; annexures supply a clarification on consulting engineers and manpower recruitment agencies and prescribe Forms ST-1, TR-6 and ST-3.
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