Section 3

Subject to the general direction and supervision of the Director

General, a senior officer of service tax shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred under sections 6, 40, 41 and 90.

Any person, other than an officer of service tax may be appointed by, or employed with the concurrence of, the Director

General for any duty or service relating to service tax and such person shall be deemed to be an officer of service tax for that duty or service.

The Director General may, by authorization in writing, confer on any officer of service tax not being a senior officer of service tax all or any of the powers of a senior officer of service tax for a period not exceeding ninety days in respect of any one authorization.

Any officer of service tax shall have the duties and powers to enforce and ensure due compliance with the provisions of this Act.

Persons appointed or employed to be public servants