Service Tax — Substitution of new authorities - Service Tax - M.F. (D.R.) Order No. 4/1/95

In exercise of the powers conferred by Rule 3 of Service Tax Rules, 1994 , the Central Board of Excise Customs hereby directs that in any Orders, Circulars, decisions, issued or made under such rules or any other section of the said rule shall, unless the context otherwise requires, be construed as reference to the authorities specified in column 3 of the Table below :- TABLE Sl. No. Existing Designation Substituted Designation (1) (2) (3) 1. Principal Collector of Central Excise Chief Commissioner of Central Excise 2. Collector of Central Excise. Commissioner of Central Excise. 3. Collector of Central Excise (Appeals)/Collector (Appeals) Commissioner of Central Excise (Appeals)/Commissioner (Appeals) 4. Deputy Collector of Central Excise Deputy Commissioner of Central Excise 5. Assistant Collector of Central Excise Assistant Commissioner of Central Excise.