G.S.R (E).- In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944), read with clause (55) of section 65B of the Finance Act 1994 (32 of 1994), rule 3 of the Central Excise Rule, 2002 and rule 3 of the Service Tax Rules, 1994, the Central Board of Excise and Customs hereby-

(a) appoints, Chief Commissioners of Service Tax, Principal Commissioners of Service Tax, Commissioners of Service Tax, Commissioners of Service Tax (Audit), Commissioners of Central Excise (Audit), Commissioners Large Taxpayer Unit, Commissioners Large Taxpayer Unit (Audit), Commissioner of Central Excise (Appeals) and Commissioners of Service Tax (Appeals) , and all the officers subordinate to such officers, as Central Excise Officers;

(b) vests the officers specified in column (2) of the Tables 1, 2, 3, 4 and 5 and all the officers subordinate to them, with all powers under Chapter V of the Finance Act, 1994 (32 of 1994) and the rules made there under, with respect to the jurisdiction of the officers or the territory, as the case may be, specified in column (3) of the said Tables, namely:-
 

(In above Table-3, Sl. Nos. 2, 3, 7, 9, 14, 19, 20 and 21 has been substituted vide NTF. NO. 01/2015-ST, DT. 20/01/2015 )

Provided that the jurisdiction of the Principal Commissioner of Service Tax or the Commissioner of Service Tax specified in Table-I and the Principal Commissioner of Central Excise or the Commissioner of Central Excise, under whose jurisdiction there is an assessee who has obtained a centralised registration for more than one premises in terms of rule 4 of Service Tax Rules, 1994, shall also extend to the jurisdiction of such other Principal Commissioner of Service Tax or Commissioner of Service Tax specified in Table-I and the Principal Commissioner of Central Excise or the Commissioner of Central Excise, in whose jurisdiction, the other premises of the said assessee are located.

Provided further that in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-assesse online recipient, no officer specified in column (2) of the Table 3 and no officer subordinate to him, other than the officer specified in column (2) against S.No (23) of the said Table and all the officers subordinate to him, shall have the powers under Chapter-V of the Finance Act, 1994 (32 of 1994) and the rules made thereunder.

Explanation.- For the purposes of this notification,-

(a) “online information and database access or retrieval services” has the same meaning as assigned to it in clause (ccd) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994;

(b) “non-assesse online recipient” has the same meaning as assigned to it in clause (ccba) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994.

(Above 2nd proviso & Explanation has been inserted vide NTF. NO. 50/2016-ST, DT. 22/11/2016 )

2. This notification shall come into force on 15th October, 2014.

(Pl. refer NTF. NO. 11/2017-ST, DT. 23/03/2017 for All Principal Commissioners who have been given additional charge of a Chief Commissioner )

(Himani Bhayana)
Under Secretary to the Government of India

[F.No.137/29/2014-Service Tax]