Reference substitution in service tax notifications expands 'Commissioner' references to include Principal Commissioner or Commissioner. Notification directs a reference substitution across rules, notifications and orders under the Finance Act, 1994 and Central Excise Act, 1944 so that references to Chief Commissioner are read as 'Principal Chief Commissioner or Chief Commissioner, as the case may be' and references to Commissioner are read as 'Principal Commissioner or Commissioner, as the case may be', subject to the proviso that context may require otherwise.
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.
Reference substitution in service tax notifications expands 'Commissioner' references to include Principal Commissioner or Commissioner.
Notification directs a reference substitution across rules, notifications and orders under the Finance Act, 1994 and Central Excise Act, 1944 so that references to Chief Commissioner are read as "Principal Chief Commissioner or Chief Commissioner, as the case may be" and references to Commissioner are read as "Principal Commissioner or Commissioner, as the case may be", subject to the proviso that context may require otherwise.
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