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:-
TABLE-1
Jurisdiction of Principal Chief Commissioners of Central Excise, Chief Commissioners of Service Tax and Chief Commissioners of Central Excise in terms of Principal Commissioners of Service Tax or Commissioners of Service Tax.
(ii) Principal Commissioner of Service Tax-II, Bangalore
(ii) Commissioner of Service Tax -II, Chennai
(iii) Commissioner of Service Tax -III, Chennai
(ii) Principal Commissioner of Service Tax -II, Delhi
(iii) Commissioner of Service Tax -III, Delhi
(iv) Commissioner of Service Tax -IV, Delhi
(ii) Commissioner of Service Tax -II, Kolkata
(ii) Commissioner of Service Tax -II, Mumbai
(iii) Principal Commissioner of Service Tax -III, Mumbai
(iv) Commissioner of Service Tax -IV, Mumbai
(v) Commissioner of Service Tax -V, Mumbai
(vi) Commissioner of Service Tax -VI, Mumbai
(vii) Commissioner of Service Tax -VII, Mumbai
TABLE- 2
Jurisdiction of Principal Chief Commissioners of Central Excise, Chief Commissioners of Service Tax and Chief Commissioners of Central Excise in terms of Commissioners of Service Tax (Audit) and Commissioners of Service Tax ( Appeals).
(ii) Commissioner of Service Tax (Appeals), Bangalore
(ii) Commissioner of Service Tax, (Appeals)- I, Chennai,
(iii) Commissioner of Service Tax, (Appeals)- II, Chennai
(ii) Commissioner of Service Tax (Audit)- II, Delhi
(iii)( Commissioner of Service Tax, (Appeals)-I, Delhi
(iv) Commissioner of Service Tax, (Appeals)-II, Delhi
(ii) Commissioner of Service Tax (Audit)- II, Mumbai
(iii) Commissioner of Service Tax (Audit)- III, Mumbai
(iv) Commissioner of Service Tax (Appeals)- I, Mumbai
(v) Commissioner of Service Tax (Appeals)- II, Mumbai
(ii) Commissioner of Service Tax (Appeals), Pune
TABLE- 3
Territorial jurisdiction of the Principal Commissioners of Service Tax, Commissioners of Service Tax, Principal Commissioners of Central Excise and Commissioners of Central Excise.
(b) the areas covered under Ponneri, Gummudipoondi, Uthukottai, Tiruvallur and Ambattur Taluks in Tiruvallur District, in the State of Tamil Nadu.
(b) the areas covered under Poonamallee Taluk of Tiruvallur District; Sriperumbadur and Tambaram Taluks of Kancheepuram District; Kelambakkam, Guduvancherry, Kattankulathur, Thiruporur and Karumbakkam Firkas of Chengalpattu Taluk of Kancheepuram District; Areas covered by the St. Thomas Mount Cantonment Board and Pallavaram Cantonment Board,
in the State of Tamil Nadu.
(ii) The entire Districts of Thane and Raigad in the State of Maharashtra.
Further, in the District of Pune, entire Shirur Taluka, parts of Khed Taluka, Haveli Taluka and Daund Taluka. In Khed Taluka, the part of Khed Taluka enclosed by the Pune-Nasik Highway and Chakan-Shikrapur Road meeting at the junction (Chakan Chowk) of these two roads. In Haveli and Pune Talukas, the area bounded in the West by the road starting from the Alandi Bridge (on river Indrayani) and further extending as the Alandi Dighi - Kalas Road joining the Holkar Bridge via Deccan College Chowk and Bombay Sappers Road; further, the boundary shall be River Mula upto the sangam of Rivers Mula and Mutha; further the boundary shall be along River Mutha upto the Sangamwadi Railway (river) Bridge; from thereon, the boundary shall be the Pune-Satara Railway Line upto Hadapsar Railway flyover, from thereon, the boundary shall be the Pune-Solapur Highway upto the boundary of Haveli Taluka; In Daund Taluka, the part of Daund Taluka lying to the north of Pune-Solapur Highway.
TABLE-4
Jurisdiction of Commissioners of Service Tax (Audit), Commissioners of Central Excise (Audit), Commissioners of Service Tax (Appeals) and Commissioners of Central Excise (Appeals) and the officers subordinate to them in terms of Principal Commissioners of Service Tax, Commissioners of Service Tax, Principal Commissioners of Central Excise and Commissioners of Central Excise.
Commissioner of Central Excise (Appeals)- I, Ahmedabad,
Commissioner of Central Excise (Appeals)- II, Ahmedabad, and
Commissioner of Central Excise (Appeals)- III, Ahmedabad
(ii)Principal Commissioner of Service Tax-II, Bangalore
Commissioner of Service Tax, (Appeals)-I, Chennai,
Commissioner of Service Tax, (Appeals)-II, Chennai
Commissioner of Service Tax, (Audit)-II, Delhi,
Commissioner of Service Tax, (Appeals)-I, Delhi,
Commissioner of Service Tax, (Appeals)-II, Delhi
Commissioner of Service Tax , ( Appeals) Hyderabad
Commissioner of Central Excise , (Appeals)-I, Kolkata,
Commissioner of Central Excise, (Appeals)-II, Kolkata
Commissioner of Central Excise (Audit)-II, Meerut,
Commissioner of Central Excise, (Appeals)-I, Meerut,
Commissioner of Central Excise, (Appeals)-II, Meerut
Commissioner of Service Tax, (Audit)-II, Mumbai,
Commissioner of Service Tax, (Audit)-III, Mumbai,
Commissioner of Service Tax, (Appeals)-I, Mumbai,
Commissioner of Service Tax, (Appeals)-II, Mumbai,
(ii) Commissioner of Service Tax II, Mumbai
(iii) Principal Commissioner of Service Tax III, Mumbai
(iv) Commissioner of Service Tax IV, Mumbai
(v) Commissioner of Service Tax V, Mumbai
(vi) Commissioner of Service Tax VI, Mumbai (vii) Commissioner of Service Tax VII, Mumbai
Commissioner of Service Tax, (Appeals), Pune
(ii) All Principal Commissioners of Central Excise and Commissioners of Central Excise
TABLE 5
Jurisdiction of Commissioners of Central Excise (Audit).
Commissioner of Central Excise (Audit)-II, Chennai
Commissioner of Central Excise (Audit)-II, Delhi
Commissioner of Central Excise (Audit)-II, Kolkata
Commissioner of Central Excise (Audit)-II, Mumbai
(vi) Commissioner of Service Tax VI, Mumbai
(vii)Commissioner of Service Tax VII, Mumbai
Commissioner of Central Excise, (Audit)-II, Pune
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.
2. This notification shall come into force on 15th October, 2014.
(Himani Bhayana) Under Secretary to the Government of India