Central Board of Indirect Taxes and Customs (CBIC) issued the Notification No 01/2023 – Service Tax dated March 2, 2023 notifies that the Additional Assistant Director will exercise the power of the superintendent under the service tax.
The CBIC amended the notification issued by the Ministry of Finance in 2014 in accordance with the authority granted by section 2(b) of the Central Excise Act, 1944 (1 of 1944), rule 3 of the Central Excise Rules, 2017, rule 3 of the Service Tax Rules, 1994, and sections 174(2)(e) and (f) of the Central Goods and Services Tax Act, 2017 (12 of 2017).
The Notification No. 22/2014- Service Tax dated September 16, 2014, appointed the certain officers in the Directorate General of Audit (“DGA”), Directorate General of Central Excise Intelligence (“DGCEI”) and Directorate General of Service Tax (“DGST”) as Central Excise Officers.
This amendment added a new SI. No. 8A to Notification No. 22 that grants the power of superintendent under the service tax and will go into effect on March 2, 2023, when it is published in the official gazette.
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