Constitution of appellate committees for service tax appeals establishes dual Chief Commissioner panels for specified commissionerate jurisdictions. The Board constitutes Committees each comprising two Chief Commissioners (including Chief Commissioners of Customs and the Director General (Service Tax) where notified) to serve as appellate panels for appeals under the Finance Act; each Committee's jurisdiction is defined by the specified Commissionerates and service-tax divisions listed in the Table, and an explanation clarifies that references to Chief Commissioners of Central Excise include Customs and DG(Service Tax).