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.

Service tax on insurance refunds seeks procedural relief for bulk adjustment and clarity under Section 11-B.
M/s United Insurance Co. Ltd. seeks simplification allowing adjustment of premium refunds against future service tax liabilities and tax adjustments tied to premium reconciliations. They identify three refund types-pro-rata refunds on mid-term cancellations, provisional premium reconciliations, and book reversals for dishonoured payments-that generate frequent refund claims. The Board requests comments on whether existing procedures and documentation under Section 11-B of the Central Excise & Salt Act, 1944 are adequate for bulk disposal or whether separate procedures and amended formats are required.