Delegation of Central Excise powers grants service tax enforcement authority to CE (Intelligence) officers across India. Notification appoints Central Excise Intelligence officers as Central Excise Officers for service tax, vesting them with nationwide powers equivalent to Central Excise officers of corresponding ranks under the Central Excise Act, the Finance Act and the Service Tax Rules, and lists specific Intelligence designations mapped to equivalent Central Excise ranks.
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Provisions expressly mentioned in the judgment/order text.
Delegation of Central Excise powers grants service tax enforcement authority to CE (Intelligence) officers across India.
Notification appoints Central Excise Intelligence officers as Central Excise Officers for service tax, vesting them with nationwide powers equivalent to Central Excise officers of corresponding ranks under the Central Excise Act, the Finance Act and the Service Tax Rules, and lists specific Intelligence designations mapped to equivalent Central Excise ranks.
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