Appeals to appellate tribunal: amendment designates committees of chief commissioners and specified areas for service tax appeals. Amendment under sub section (1A) of Section 86 revises the Table in the principal Service Tax notification by substituting serial number 21 to designate a committee of Chief Commissioners; the entry lists the Chief Commissioners of Central Excise, Shillong and Kolkata and specifies the areas Dibrugarh, Shillong and Guwahati as the territorial units for allocation of appellate responsibilities.