NTF. NO. 30/2005-ST, DT. 10/08/2005
- Document type
- Notification
- Reference no.
- G
- Dated
- Category
- ST Notifications 2005
Adjudication powers notified under Service Tax
Adjudication powers notified under Service Tax
| 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. |
(Above table has been substituted vide NTF. NO. 48/2010-ST, DT. 08/09/2010)
[OLD-
| S.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. | Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise | Not exceeding Rs. 5 lakhs |
| 2. | Joint Commissioner of Central Excise | Above Rs.5 lakhs but not exceeding Rs.50 lakhs [OLD- Above Rs. 5 lakhs but not exceeding Rs. 20 lakhs ] |
| 3. | Additional Commissioner of Central Excise | Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs |
| 4. | Commissioner of Central Excise | Without limit. |
(In above table Column (3) at Sl.NO.2 has been vide NTF. NO. 16/2008-ST, DT. 11/03/2008)
Provided that nothing contained in this notification shall be applicable where a decision or order passed under Chapter V of the said Finance Act or the rules made thereunder has been referred back to any authority which passed such decision or order, with such directions, for a fresh adjudication or decision, as the case may be.
2. This notification shall come into force on the date of its publication in the Official Gazette.
F.No. 341/31/2005-TRU
(Ajay)
Under Secretary to the Government of India