Powers of adjudication of Central Excise Officers in Service Tax cases - instructions - regarding

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..... ns - regarding. Attention is invited to Board's Circular No. 80/1/2005 - ST dated 10.05.2005 and No. 97/8/2007 dated 23.08.2007 (para12.2) which specifies uniform monetary limits for adjudication of cases under section 73 and section 83A of the Finance Act, 1994 . At present adjudication powers in Service Tax cases have been delegated upto the level of Assistant Commissioners and Superintendents were not vested with any authority to adjudicate cases. The Board has decided to confer the power of adjudication on Superintendents for cases involving service tax upto Rs. 1 lakh in a show cause notice, except in respect of issues relating to taxability of services, valuation of services and cases involving extended period. Accordingly .....

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..... ise 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. 3. In respect of the above powers of adjudication confe .....

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..... manner at the most within a month. A compliance report in this regard should be sent to the Chief Commissioner by the Commissioner, who in turn, should submit the details to the DGST by 30th September 2010. DGST will consolidate and submit a report to the Board by 15.10.2010 to the effect that all the work regarding re-allocation of cases has been completed. 4. The contents of this circular may be suitably brought to the notice of the field formations and the Trade. 5. Hindi version will follow. (Himanshu Gupta) Commissioner (Service Tax) CBEC, New Delhi - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax .....

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