Delegation of Chief Commissioner powers: Principal Commissioners with additional charge may exercise those functions under service tax rules. Principal Commissioners given additional charge are authorised to exercise the powers of the Chief Commissioner for the jurisdiction specified in Notification No. 20/2014-Service Tax. The delegation is made under clause (b) of section 2 of the Central Excise Act and rule 3 of the Central Excise and Service Tax rules, and is effected by the Central Board of Excise and Customs via the cited notification and Office Order conferring additional charge.