14 September 2010

Adjudication Powers-Service Tax

Section 83A of the Finance Act, 1994 – Power of adjudication – Notified officers – Amendment in Notification No. 30/2005-ST, dated 10-8-2005

 

Notification No. 48/2010 – Service Tax, dated 8-9-2010

 

In exercise of the powers conferred by Section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 30/2005 – Service Tax, dated 10th August 2005, published vide No. G.S.R. 527(E), dated the 10th August, 2005, namely:-

In the said notification, for the Table, the following Table shall be substituted, namely:-

 

Table

 

Sr. No.

Central Excise Officer

Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under Section 83A

(1)

(2)

(3)

(1)

Superintendent of Central Excise 

Not exceeding Rs. one lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.)

(2)

Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise

Not exceeding Rs. five lakhs (except cases where Superintendents are empowered to adjudicate.)

(3)

Joint Commissioner of Central Excise

Above Rs. five lakhs but not exceeding Rs. fifty lakhs

(4)

Additional Commissioner of Central Excise

Above Rs. twenty lakhs but not exceeding Rs. fifty lakhs

(5)

Commissioner of Central Excise

Without limit.

 



--
Best Wishes

CA. V.M.V.SUBBA RAO
Chartered Accountant
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1 comment:

  1. I find your post very informative. You get to know lot of things about Service Tax. I think everyone should pay service tax. At the end its used for our well fare. I really like your work. You are doing wonderful work. Thanks.

    ReplyDelete

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