CBEC amends monetary limits for adjudication under Service Tax
NOTIFICATION NO
48/2010-ST
Dated: September 8, 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 10 th August 2005, published
vide No. G.S.R. 527(E), dated the 10 th 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. |
[F. No. 137/68/2010 - CX.4]
(Madan Mohan)
Under Secretary to Government of India
Note.-
The
principal notification No. 30/2005 Service Tax, dated 10 th August 2005 was published
in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide
No. G.S.R. 527(E), dated the 10 th August, 2005 and was last amended by notification
No. 16/2008 Service Tax, dated 11 th March, 2008, [G.S.R.175 (E), dated the 11
th March, 2008].
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