Service Tax Order No. 1/1/94, dated 29-6-1994
In
exercise of the powers conferred by Rule 3 of Service Tax Rules, 1994, the
Central Board of Excise & Customs appoints the following Central Excise
Officers for purpose of assessment and collection of service tax.
S.
No. |
Designation
of the Officer and jurisdiction |
Assessee |
(1) |
(2) |
(3) |
1. |
Collector
of Central Excise, Delhi having jurisdiction in the National Capital
Territory of Delhi and in the State of Haryana |
(i) The
Director General of Post & Telegraph referred in Clause (6) of
Section 3 of Indian Telegraph Act, 1885 (13 of 1985) |
(ii) Chairman-cum-Managing
Director, Mahanagar Telephone Nigam Ltd., Delhi |
||
|
|
(iii) Chairman-cum-Managing
Director of Oriental Insurance Co. Ltd., Delhi |
|
|
(iv) All
Stock Brokers within the jurisdiction of Col. 2 |
|
|
(v) Any
other assessee witnin the jurisdiction of Col. 2
|
2. |
Collector
of Central Excise, Bombay-I having jurisdiction- |
(i) Chairman
of the General Insurance Corporation of India, Bombay |
|
(a) in
the area comprising Municipal Wards A to H and K (East) of the
Municipal Corporation of Greater Bombay, of the State of Maharashtra;
|
(ii) Chairman-cum-Managing
Director of the New India Assurance Company Ltd., Bombay (iii) All
Stock Brokers within the jurisdiction of Col. 2 |
|
(b) In
the areas in the Continental Shelf, or as the case may be, in the
Exclusive Economic Zone of India, declared as designated areas by the
Notification of the Government of India in the Ministry of External
Affairs, No. S.O. 429(E), dated the 18th July, 1986;
|
(iv) Any
other assessee within the territorial jurisdiction of Col. 2 |
|
(c) in
the area comprising of Bassein, Palghar and Dehanu talukas of Thane
Distt. of the State of Maharashtra;
|
|
|
(d) in
the area comprising of the Municipal Corporation of Greater Bombay of
the State of Maharashtra, but excluding
|
|
|
(i) the
area specified in item (a) above thereof;
|
|
|
(ii) the
area comprising of Municipal Ward S thereof, which is north of Konkan
Nagar Nalla, originating at Tembe Pada Hill in the West and flowing
into the Thane Creek in the east; and
|
|
|
(iii) the
area comprising of the Municipal Ward T thereof.
|
|
|
(e) in
the districts of Chanda, Bhandare, Nagpur, Akola, Buldhana, Yeotmal,
Amraoti, Wardha and Rajaura of the State of Maharashtra;
|
|
|
(f) in
the districts of Pune, Sindhudurg, Ratnagiri, Sangli, Kolhapur and
Satara of the State of Maharashtra;
|
|
|
(g) (a)
in the districts of Raigarh and Thane (excluding Bassein, Palghar
Dahanu Talukas of Thane Distt.), of the State of Maharashtra;
|
|
|
(b) in
the Municipal Corporation of Greater Bombay of the State of
Maharashtra, in the area comprising of -
|
|
|
(i) the
Municipal Ward S thereof, which is north of Konkan Nagar Nalla, origi-
nating at Tembe Pada Hill in the West and flowing into the Thane Creek
in the east, and
|
|
|
(ii) the
Municipal Ward T thereof.
|
|
3. |
Collector
of Central Excise, Madras having jurisdiction - |
|
|
(a) in
the districts of Madras, Chingleput, North Arcot and Villupuram,
Gingee, Tirukoilur, Ulundurpet, Kallakkurichi and Tindivanam (except
Vanur Firka) talukas of South Arcot Distt. of the State of Tamil Nadu. |
(i) Chairman-cum-Managing
Director of United India Insurance Company Ltd., Madras (ii) All
Stock Brokers, within the jurisdiction of Col. 2 (iii) Any
other assessee within the territorial jurisdiction of Col. 2
|
4. |
Collector
of Central Excise, Calcutta-I having jurisdiction-
|
(i) Chairman-cum-Managing
Director of the National Insurance Co. Ltd., Calcutta |
|
(a) in
the districts of Calcutta, South 24-Parganas and North 24-Parganas
(excluding Barrackpore sub-division of North 24-Parganas District) of
the State of West Bengal; and
|
(ii) All
Stock Brokers within the jurisdiction of Col. 2 (iii) Any
other assessee within the territorial jurisdiction of Col. 2. |
|
(b) in
the districts of Howrah, Midnapur and Hooghly and Barrackpore
sub-division of North 24-Parganas district, of the State of West
Bengal and in the Union Territory of the Andaman and Nicobar Islands. |
|
2.
In
relation to all other assessees, Collector of Central Excise will have the
jurisdiction as defined in sub-rule (ii) of Rule 2 of Central Excise Rules,
1944.
3.
The
provisions contained in sub-rule (ii)(a) and sub-rule (viii)(a) of Rule 2 of
Central Excise Rules, 1944 in relation to the meaning of Collector (Appeals)
and Principal Collector respectively also will apply to matters relating to
Service Tax.
4.
This
Order shall come into force on the 1st day of July, 1994.