Appointment of central exercise officers. - 20/2014 - Service Tax

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.