Service tax notification amendment replaces Central Excise officer references with Commissioner of Customs or Commissioner of Customs and Central Excise. The Central Government amends the service tax notification by substituting references to the Chief Commissioner of Central Excise and the Commissioner of Central Excise in conditions (ii) and (iii) with 'Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be,' thereby redirecting the specified administrative authority to customs-related commissioners.
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Provisions expressly mentioned in the judgment/order text.
Service tax notification amendment replaces Central Excise officer references with Commissioner of Customs or Commissioner of Customs and Central Excise.
The Central Government amends the service tax notification by substituting references to the Chief Commissioner of Central Excise and the Commissioner of Central Excise in conditions (ii) and (iii) with "Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be," thereby redirecting the specified administrative authority to customs-related commissioners.
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