CBIC empowered Additional Assistant Directors to exercise the power of Superintendent under Service Tax
Central Board of Indirect Taxes and Customs (CBIC) vide Notification No. 01/2023 - Service Tax dated March 2, 2023 made amendments in Notification No. 22/2014- Service Tax dated September 16, 2014 to empowered Additional Assistant Directors to exercise the power of Superintendent under Service Tax.
The extract of notification can be read as under;
—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 Rules, 2017, rule 3 of the Service Tax Rules, 1994 read with clause (e ) and (f) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue, notification no. 22/2014- SERVICE TAX dated 16th September, 2014, namely:-
In the said notification, in the Table after Sl. No. 8 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:
|
Sl. No. |
Officers |
Officers whose powers are to be exercised |
|
(1) |
(2) |
(3) |
|
“8A. |
Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Audit |
Superintendent” |
This notification shall come into force on the date of publication in the Official Gazette.