Constitution of appellate committees under Section 86(1A) revised; commissioner jurisdictions realigned for certain Central Excise areas.
Amendment substitutes the serial number 18 table entries in the principal notification under Section 86(1A), realigning appellate responsibility by pairing the Commissioners of Central Excise for the Shillong, Dibrugarh and Guwahati commissionerates and identifying Commissioner (Appeals), Guwahati in the reconfigured entries.

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.

Committee constitution under Section 86 allocates specified commissioners to oversee service tax appeals to the appellate tribunal.
The notification inserts Sl. No.56 into Notification No. 19/2007-Service Tax, constituting a committee under Section 86(1A) comprised of (1) Commissioner of Central Excise and Service Tax, Large Tax Payers Unit, Delhi and (2) Commissioner of Central Excise, Delhi III, with appellate jurisdiction identified as Commissioner of Central Excise (Appeals), Large Tax Payers Unit, Delhi, thereby allocating appellate oversight for specified service tax areas.

Committee constitution under section 86(1A) updates appellate appeal jurisdictions and adds Director General (Service Tax) reference.
The notification amends the committee composition and territorial jurisdiction under section 86(1A) by substituting the Mumbai committee to include the Chief Commissioner of Central Excise, Mumbai-I; the Director General (Service Tax), Mumbai; and the Commissioner, Large Taxpayers Unit, Mumbai; and by inserting a Delhi committee comprising the Chief Commissioners for Delhi and Chandigarh and the Commissioner, Large Taxpayers Unit, Delhi. The Explanation is amended to add the Director General (Service Tax) to the list of notified authorities.

Service tax exemption grants retrospective relief for specified services to goods transport agencies, subject to invoice requirement and refund mechanism.
Notification No. 1/2009 exempts specified taxable services provided to a goods transport agency for use in road goods transport from the whole of service tax, conditioned on the service provider's invoice stating the goods transport agency's name and address and the consignment note's name and date.