Authority title change: Service Tax Rules amended to replace Collector of Central Excise with Commissioner in appeals references. The Service Tax (Amendment) Rules, 1995 substitute references to the office title throughout the Service Tax Rules, 1994: rule 8 replaces 'Collector of Central Excise (Appeals)' with 'Commissioner of Central Excise (Appeals)'; rule 9(2)(b) replaces both occurrences of 'Collector of Central Excise' and the occurrence of 'Collector of Central Excise (Appeals)' with the corresponding 'Commissioner' formulations; and the notes to form ST-7 make identical substitutions.
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Provisions expressly mentioned in the judgment/order text.
Authority title change: Service Tax Rules amended to replace Collector of Central Excise with Commissioner in appeals references.
The Service Tax (Amendment) Rules, 1995 substitute references to the office title throughout the Service Tax Rules, 1994: rule 8 replaces "Collector of Central Excise (Appeals)" with "Commissioner of Central Excise (Appeals)"; rule 9(2)(b) replaces both occurrences of "Collector of Central Excise" and the occurrence of "Collector of Central Excise (Appeals)" with the corresponding "Commissioner" formulations; and the notes to form ST-7 make identical substitutions.
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