Appointment of Central Excise Officers for purpose of assessment and collection of Service Tax - Service Tax - Order No. 1/1/94

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 jurisdic tion- (i) Chairman of the General Insu rance 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.