The CBIC vide Notification No. 01/2023 – Service Tax dated March 2, 2023 has issued amendments in Notification No. 22/2014- Service Tax dated September 16, 2014 (“Notification No. 22”) which 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, in order to give power to Additional Assistant Directors to exercise the powers of Superintendent in a following manner:
- Inserted new SI. No. 8A in Notification No. 22, which is reproduced herein below:
|
Sl. No. |
Officers |
Officers whose powers are to be exercised |
| “8A. |
Additional Assistant Director, Goods and Services Tax Intelligence or Additional Assistant Director, Audit |
Superintendent”. |
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2023/244065.pdf