Territorial jurisdiction revised for service tax commissioners; specified wards and districts reassigned under amended notification. Amendment substitutes specified Sl. Nos. and corresponding column entries in Table-3 of a prior service tax notification to redefine the territorial jurisdiction of Principal Commissioners and Commissioners of Service Tax and Central Excise. The substitution lists detailed municipal wards, localities, districts, taluks, hoblis and maritime areas assigned to named Commissioners, thereby clarifying which Commissionerates will exercise administrative and enforcement functions for service tax within the enumerated areas.
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Provisions expressly mentioned in the judgment/order text.
Territorial jurisdiction revised for service tax commissioners; specified wards and districts reassigned under amended notification.
Amendment substitutes specified Sl. Nos. and corresponding column entries in Table-3 of a prior service tax notification to redefine the territorial jurisdiction of Principal Commissioners and Commissioners of Service Tax and Central Excise. The substitution lists detailed municipal wards, localities, districts, taluks, hoblis and maritime areas assigned to named Commissioners, thereby clarifying which Commissionerates will exercise administrative and enforcement functions for service tax within the enumerated areas.
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