Appointment of Central Excise Officers: service tax officers vested with Chapter V powers across specified jurisdictions. The notification appoints specified Chief Commissioners, Principal Commissioners, Commissioners and their subordinates as Central Excise Officers and vests those officers listed in Tables 1-5 with all powers under Chapter V of the Finance Act, 1994 in respect of the territorial or officer jurisdictions identified. The Tables allocate functions across cities, Large Taxpayer Units, audit and appeals formations, and set territorial boundaries; provisos extend jurisdiction for centrally registered assessees and exempt most officers (except Large Taxpayer Unit officers) from Chapter V powers for certain cross-border online information and database services provided from non-taxable territory.
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: service tax officers vested with Chapter V powers across specified jurisdictions.
The notification appoints specified Chief Commissioners, Principal Commissioners, Commissioners and their subordinates as Central Excise Officers and vests those officers listed in Tables 1-5 with all powers under Chapter V of the Finance Act, 1994 in respect of the territorial or officer jurisdictions identified. The Tables allocate functions across cities, Large Taxpayer Units, audit and appeals formations, and set territorial boundaries; provisos extend jurisdiction for centrally registered assessees and exempt most officers (except Large Taxpayer Unit officers) from Chapter V powers for certain cross-border online information and database services provided from non-taxable territory.
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