Notification No. 16/2014- Service Tax, [F. No. 334/15/2014-TRU], dated 6th August, 2014
G.S.
R. (E).—In
exercise of the powers conferred by sections 83, 93 and 94 of the Finance Act,
1994 (32 of 1994), read with sections 37A and 37B of the Central Excise Act,
1944 (1 of 1944) and of all other powers enabling it in this behalf, the
Central Government hereby directs that the references to the authorities
specified in column (2) of the Table below, in the rules made or deemed to have
been made under the said sections or in any other notification, instructions,
decision or orders, issued or made under the said sections or rules or under
any other section of the said Acts, shall, unless the context otherwise
requires, be construed as references to the authorities specified in column (3)
of the said Table, namely:-
Table
Sl.
No.
|
Existing
reference
|
Substituted
reference
|
(1)
|
(2)
|
(3)
|
1.
|
Chief Commissioner
|
Principal Chief Commissioner or Chief Commissioner, as the case
may be
|
2.
|
Commissioner
|
Principal Commissioner or Commissioner, as the case
may be
|
.
.
.
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