Committee constitution under Section 86 allocates specified commissioners to oversee service tax appeals to the appellate tribunal. The notification inserts Sl. No.56 into Notification No. 19/2007-Service Tax, constituting a committee under Section 86(1A) comprised of (1) Commissioner of Central Excise and Service Tax, Large Tax Payers Unit, Delhi and (2) Commissioner of Central Excise, Delhi III, with appellate jurisdiction identified as Commissioner of Central Excise (Appeals), Large Tax Payers Unit, Delhi, thereby allocating appellate oversight for specified service tax areas.