Service Tax — Director General (Service Tax) appointed and invested with all the powers as Central Excise Officer - 046/98 - Service Tax

Superseded vide NOTIFICATION No. 22/2014-SERVICE TAX, 16^th September, 2014

Service Tax — Director General (Service Tax) appointed and invested with all the powers as Central Excise Officer

[Notification No. 46/98-S.T., dated 28-1-1998]

In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) and rule 3 of the Service Tax Rules, 1994 read with clause (4) of Section 65 of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby appoints the Director General (Service Tax) as Central Excise Officer and invests him with all the powers to be exercised by him throughout the territory of India as are exercisable by the Chief Commissioner of Central Excise, such powers being the powers of a Central Excise Officer conferred under Chapter V of the Finance Act, 1994 (32 of 1994) and the Service Tax Rules, 1994 regarding any taxable service.