Service Tax Order Notification No.6/2014 Dated 22nd October, 2014

8/10/2019 Service Tax Order Notification No.6/2014 Dated 22nd October, 2014

1/21

F.No.390/Review/ 36 /2014-JCGovernment of IndiaMinistry of Finance

Department of RevenueCentral Board of Excise & Customs

(Judicial & Review Cell)

New Delhi,Dated 22.10.2014

OFFICE ORDER - 6 / 2014-ST

Subject: Constitution of Review Committee of Commissioners of CentralExcise and Service Tax - Reg.

In exercise of the powers conferred by sub-section (1A) of section 86 of the

Finance Act, 1994(32 of 1994), the Central Board of Excise and Customs constitutedunder the Central Board of Revenue Act,1963 (54 of 1963) constitutes the followingCommittees consisting of two Commissioners of Central Excise mentioned in column(2) of the Table below to be the Committee, for the areas falling within the jurisdiction ofthe Commissioner of Central Excise (Appeals) mentioned in the corresponding entry incolumn (3) of the said Table for the purpose of sub-section (2) of said section.

Table

Sl.

No.

Committees Area of Jurisdiction

(1)

(2) (3)

1 For the Jurisdiction of Commissioner

of Central Excise, Ahmedabad-III

Commissioner of Central Excise,

Ahmedabad-III and

Commissioner of Service Tax,

Ahmedabad

Commissioner of Central Excise

(Appeals), Ahmedabad-I


2/21

2 For the Jurisdiction of Commissioner of

Service Tax, Ahmedabad

Commissioner of Service tax, Ahmedabad

and


Ahmedabad-III


(Appeals), Ahmedabad-II

3 (i)For the Jurisdiction of Commissioner

of Central Excise, Rajkot

Commissioner of Central Excise, Rajkot

and


Kutch(Gandhidham)

(ii)For the Jurisdiction of Commissioner

of Central Excise,Bhavnagar


Bhavnagar and

Commissioner of Central Excise,Rajkot

(iii)For the Jurisdiction of

Commissioner of Central Excise, Kutch(Gandhidham)

Commissioner of Central Excise, Kutch

and


Bhavnagar


(Appeals), Ahmedabad-III


Service Tax, Bangalore-I

Commissioner of Service tax, Bangalore-Iand


Bangalore-II

For the Jurisdiction of Commissioner of

Commissioner of Service Tax

(Appeals), Bangalore


3/21

Service Tax, Bangalore-II

Commissioner of Service tax, Bangalore-

II and

Commissioner of Central Excise,Bangalore-I


Central Excise, Bangalore V


Bangalore-V and

Principal Commissioner of Central

Excise,LTU Commissionerate, Bangalore

For the Jurisdiction of Commissioner of

Central Excise, LTU,Bangalore


LTU,Bangalore and


Bangalore V


(Appeals), Bangalore-I


of Central Excise, Indore

Commissioner of Central Excise, Indore

and

Commissioner of Central Excise, Bhopal


of Central Excise, Bhopal

Commissioner of Central Excise, Bhopaland

Commissioner of Central Excise, Indore



Gwalior


(Appeals), Bhopal-I


4/21

Commissioner of Central Excise, Gwalior,

and

Commissioner of Central Excise,Bhopal

(iv)For the Jurisdiction of


Raipur

Commissioner of Central Excise, Raipur

and

Commissioner of Central Excise, Bilaspur

(v)For the Jurisdiction of Commissioner

of Central Excise, Bilaspur

Commissioner of Central Excise, Bilaspur

and

Commissioner of Central Excise,Raipur

(vi)For the Jurisdiction of


Jabalpur


Jabalpur, and

Commissioner of Central Excise,Bilaspur

7

(i)For the Jurisdiction of Commissioner

of Central Excise, Bhubaneshwar-I


Bhubaneshwar-I and


Bhubaneshwar-II


of Central Excise, Bhubaneshwar-II

Commissioner of Central Excise,Bhubaneshwar-II and Commissioner of

Central Excise, Bhubaneshwar-I



Rourkela


(Appeals), Bhubaneshwar


5/21


Rourkela and Commissioner of

Central Excise, Bhubaneshwar-II


of Central Excise, Chandigarh-I


Chandigarh I and


Panchkula


of Central Excise, Ludhiana


Ludhiana and


Chandigarh-II



Jalandhar


Jalandhar and

Commissioner of Central Excise, Jammu

and Kashmir


(Appeals), Chandigarh-I


of Central Excise, Jammu and Kashmir

Commissioner of Central Excise, Jammu

and Kashmir and


Jalandhar


of Central Excise, Chandigarh-II


Chandigarh-II and


Chandigarh I


(Appeals), Chandigarh- II


6/21


of Service Tax, Chennai-I

Commissioner of Service Tax, Chennai-I

and

Commissioner of Service Tax, Chennai-III


of Service Tax, Chennai-III


and

Commissioner of Service Tax, Chennai-I

(iii) For the Jurisdiction of


LTU,Chennai

Commissioner of Central Excise, LTU,

Chennai and

Commissioner of Central Excise,Chennai-IV


(Appeals) Chennai-I


Service Tax, Chennai-II

Commissioner of Service Tax, Chennai-II

and



(Appeals) Chennai-II


Central Excise, Cochin

Commissioner of Central Excise, Cochin

and


Thiruvanthapuram


(Appeals), Cochin-I


Central Excise, Calicut

Commissioner of Central Excise, Calicut


(Appeals), Cochin-II


7/21

and



Central Excise, Thiruvananthapuram


Thiruvananthapuram and



(Appeals), Cochin- III


of Central Excise, Coimbatore


Coimbatore and

Commissioner of Central Excise, Madurai


of Central Excise, Madurai


and


Coimbatore



Salem

Commissioner of Central Excise, Salem

and


Thirunelveli

(iv) For the Jurisdiction of


Thirunelveli


Thirunelveli and

Commissioner of Central Excise, Salem


(Appeals)-I, Coimbatore


8/21


Central Excise, Tiruchirapalli


Tiruchirapalli and



(Appeals)-II, Tiruchirapalli


of Service Tax, Delhi-I

Commissioner of Service Tax, Delhi-I

Commissioner of Service Tax, Delhi-II


of Service Tax, Delhi-II

Commissioner of Service Tax, Delhi-II

Commissioner of Service Tax, Delhi-I


(Appeals)-I


of Service Tax, Delhi -III

Commissioner of Service Tax, Delhi-III

Commissioner of Service Tax, Delhi-IV


of Service Tax, Delhi - IV

Commissioner of Service Tax, Delhi-IV

Commissioner of Service Tax, Delhi-III

Commissioner of Service Tax,

(Appeals)- Delhi II


of Central Excise, Rohtak

Commissioner of Central Excise, Rohtak

and

Commissioner of Central Excise, Sonipat


of Central Excise, Sonipat(Delhi-III)

Commissioner of Central Excise, and

Sonipat


(Appeals), Delhi-I


9/21

Commissioner of Central Excise, Rohtak


Commissioner of Central Excise,LTU

Commissioner of Central Excise, LTU and

Commissioner of Central Excise, Delhi-II

iv)For the Jurisdiction of Commissioner

of Central Excise, Panchkula


Panchkula and


Chandigarh


of Central Excise, Faridabad-I


Faridabad-I and


Faridabad-II


of Central Excise, Faridabad-II


Faridabad-II and


Faridabad-I



Gurgaon-I

Commissioner of Central Excise, Gurgaon

-I and


-II



Gurgaon -II



(Appeals), Delhi-II


10/21

-II and


-I

21

(i) For the Jurisdiction of Commissionerof Central Excise, Hyderabad-I


Hyderabad-I and


Hyderabad-II


of Central Excise, Hyderabad-II


Hyderabad-II and


Hyderabad-I



Hyderabad-III


Hyderabad-III and


Hyderabad-IV



Hyderabad-IV


Hyderabad-IV and

Commissioner of Central Excise,Hyderabad-III


of Service Tax, Hyderabad

Commissioner of Service Tax, Hyderabad

Commissioner of Service Tax(Appeals),Hyderabad


11/21

and


Hyderabad-IV

22

(i)For the Jurisdiction of Commissioner

of Central Excise, Jaipur

Commissioner of Central Excise, Jaipur

and

Commissioner of Central Excise, Alwar


of Central Excise, Alwar

Commissioner of Central Excise, Alwar

and

Commissioner of Central Excise Jaipur,


(Appeals), Jaipur-I


of Central Excise, Jodhpur

Commissioner of Central Excise, Jodhpur

and

Commissioner of Central Excise, Udaipur


of Central Excise, Udaipur

Commissioner of Central Excise, Udaipur

and

Commissioner of Central Excise Jodhpur


(Appeals), Jaipur-II


of Service Tax-I, Kolkata

Commissioner of Service Tax-I, Kolkata

and

Commissioner of Service Tax-II, Kolkata


of Service Tax-II, Kolkata


and


(Appeals), Kolkata


12/21



of Central Excise, Bolpur

Commissioner of Central Excise, Bolpurand


Durgapur


of Central Excise, Durgapur


Durgapur and

Commissioner of Central Excise,Bolpur


(Appeals), KolkataII


of Central Excise, Haldia

Commissioner of Central Excise, Haldia

and



of Central Excise, Siliguri

Commissioner of Central Excise, Siliguri

and


Durgapur


Commissioner LTU, Kolkata

Commissioner, LTU



(Appeals), KolkataI


of Central Excise, Kanpur

Commissioner of Central Excise, Kanpur


(Appeals), Lucknow


13/21

and

Commissioner of Central Excise, Agra


of Central Excise, Agra

Commissioner of Central Excise, Agra

and

Commissioner of Central Excise, Kanpur


of Central Excise, Allahabad


Allahabad and


Lucknow


of Central Excise, Lucknow


Lucknow and


Allahabad


(Appeals), Allahabad


of Service Tax, Noida

Commissioner of Service Tax, Noida and

Commissioner of Central Excise, Meerut


of Central Excise, Meerut

Commissioner of Central Excise, Meerut

and

Commissioner of Central Excise, Noida-I




(Appeals), Meerut-I


14/21

Dehradun


Dehradun and

Commissioner of Central Excise, Hapur



Hapur

Commissioner of Central Excise, Hapur

and


Dehradun


Central Excise, Ghaziabad


Ghaziabad and

Commissioner of Central Excise, Noida-I


(Appeals), Meerut-II

31 (i) For the Jurisdiction of Commissioner

of Central Excise, Belgaum


Belgaum and

Commissioner of Central Excise, Mysore


of Central Excise, Mysore

Commissioner of Central Excise, Mysore

and


Mangalore

(iii)For the Jurisdiction ofCommissioner of Central Excise,

Mangalore


Mangalore and

Commissioner of Central Excise Mysore,


(Appeals), Mysore


15/21


of Service Tax-I, Mumbai

Commissioner of Service Tax-I, Mumbai

Commissioner of Service Tax, Audit-I,

Mumbai


of Service Tax-II, Mumbai

Commissioner of Service Tax-II, Mumbai

Commissioner of Service Tax, Audit-II,

Mumbai


Commissioner of Service Tax-III,

Mumbai

Commissioner of Service Tax-III, Mumbai

Commissioner of Service Tax-IV, Mumbai


Commissioner of Service Tax-IV,

Mumbai


Commissioner of Service Tax-IIII, Mumbai


(Appeals)-I, Mumbai


of Service Tax-V, Mumbai

Commissioner of Service Tax-V, Mumbai



of Service Tax-VI, Mumbai

Commissioner of Service Tax-VI, Mumbai

Commissioner of Service Tax-VII, Mumbai


Commissioner of Service Tax-VII,

Mumbai

Commissioner of Service Tax-VII, Mumbai

Commissioner of Service Tax-VI, Mumbai


Commissioner of LTU, Mumbai


(Appeals)-II, Mumbai


16/21

Commissioner of LTU, Mumbai

Commissioner of Service Tax-I, Mumbai


of Central Excise, Nagpur-I

Commissioner of Central Excise, Nagpur-I

and

Commissioner of Central Excise, Nagpur-

II


of Central Excise, Nagpur-II


II and

Commissioner of Central Excise, Nagpur-I



Wardha

Commissioner of Central Excise, Wardha

and


II

(iv)For the Jurisdiction ofCommissioner of Central Excise,

Aurangabad


Aurangabad

and

Commissioner of Central Excise, Nasik-I


of Central Excise, Nasik-I

Commissioner of Central Excise, Nasik I

and

Commissioner of Central Excise, Nasik II

(vi)For the Jurisdiction of



(Appeals),Nagpur


17/21

Nasik-II

Commissioner of Central Excise, Nasik-II

and

Commissioner of Central Excise, Nasik-I


of Service Tax, Pune

Commissioner of Service Tax, Pune and

Commissioner of Central Excise, Pune-III


(Appeals), Pune

36 (ii)For the Jurisdiction of Commissioner

of Central Excise, Kolhapur

Commissioner of Central Excise,Kolhapur

and

Commissioner of Central Excise, Pune-III


Commissioner of Central Excise, Goa

Commissioner of Central Excise, Goa

and

Commissioner of Customs, Goa


(Appeals), Pune-II

37 (iv)For the Jurisdiction of


Pune-II

Commissioner of Central Excise, Pune-II

and

Commissioner of Central Excise, Pune-IV


of Central Excise, Pune-I

Commissioner of Central Excise, Pune-I

and

Commissioner of Service Tax, Pune-III


(Appeals), Pune-III


of Central Excise, Jamshedpur


Jamshedpur

and Commissioner of Central Excise,

Ranchi-I


(Appeals), Ranchi


18/21


of Central Excise, Ranchi-I

Commissioner of Central Excise, Ranchi-I

and


Jamshedpur



Dhanbad

Commissioner of Central Excise,Dhanbad

and

Commissioner of Central Excise, Bokaro

(Ranchi-II)


Commissioner of Central Excise,Bokaro (Ranchi-II)


Bokaro(Ranchi-II) and

Commissioner of

Central Excise,Dhanbad


Central Excise, Patna

Commissioner of Central Excise, Patna

andCommissioner of Central Excise,

(Audit),Patna


(Appeals), Patna


of Central Excise, Shillong

Commissioner of Central Excise, Shillong

and


Dibrugarh

(ii)For the Jurisdiction of Commissionerof Central Excise, Guwahati


Guwahati and

Commissioner of

Central Excise,Dibrugarh



(Appeals), Shillong


19/21


Dibrugarh


Dibrugarh and


Guwahati

41. (i)For the Jurisdiction of Commissioner

of Central Excise, Vadodara-I


Vadodara-I and

Commissioner of

Central Excise,Vadodara-II


of Central Excise, Vadodara-II


Vadodara-II and

Commissioner of

Central Excise,Vadodara-I



Anand

Commissioner of Central Excise, Anand

and

Commissioner of CentralExcise,Vadodara-I


(Appeals), Vadodara-I

42 i)For the Jurisdiction of Commissioner

of Central Excise, Bharuch

Commissioner of Central Excise, Bharuch

and

Commissioner of Central Excise,Surat-I


of Central Excise, Surat-I

Commissioner of Central Excise, Surat-I

and

Commissioner of Central Excise,Surat-II



Surat-II


(Appeals), Vadodara- II


20/21

Commissioner of Central Excise, Surat-II

and

Commissioner of Central Excise,Surat-I

43 (iii)For the Jurisdiction of


Valsad

Commissioner of Central Excise, Valsad

and

Commissioner of Central Excise,Daman


Commissioner of

Central Excise,Daman

Commissioner of Central Excise, Damanand

Commissioner of Central Excise,Valsad

(ix)For the Jurisdiction of

Commissioner of

Central Excise,Silvassa

Commissioner of Central Excise, Silvasa

and

Commissioner of Central Excise,Daman


(Appeals), Vadodara-III


of Central Excise, Vishakhapatnam-I


Vishakhapatnam-I and


Vishakhapatnam-II.


of Central Excise, Vishakhapatnam-II

Commissioner of Central Excise, Kakinada(Vishakhapatnam-II) and

Commissioner of Central Excise, Nellore

(Vishakhapatnam-III)


(Appeals), Vishakhapatnam-I


of Central Excise, Guntur


(Appeals), Vishakhapatnam-II


21/21

Commissioner of Central Excise, Guntur

and


(Vishakhapatnam-III)


of Central Excise, Nellore

(Vishakhapatnam-II)


(Vishakhapatnam-III) and

Commissioner of Central Excise, Guntur

Explanation- The expression Commissioner in column 2 shall include Principal

Commissioner and expression Commissioner of Central Excise (Appeals) in column 3

of the table shall include Commissioner of Service Tax (Appeals), wherever applicable.

(Archana P. Tiwari)

Joint Secretary (Review)

Documents

Service Tax Order Notification No.6/2014 Dated 22nd October, 2014