Amended section 73 permits service tax recovery notices by a Central Excise Officer, not only by senior officers.

Section 73 of the Finance Act, 1994, as amended from 13-05-2005, authorised a Central Excise Officer to issue a notice for recovery of service tax not levied, short paid, or short levied. A post-amendment notice could therefore not be treated as invalid merely because it was not issued by an Assistant Commissioner or Deputy Commissioner. The earlier appellate view was based on the unamended provision and required reconsideration under the amended law, so the matter was remitted for fresh adjudication after hearing the respondent.

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Issues: Whether the show-cause notice for recovery of service tax was invalid for not being issued by the Assistant Commissioner or Deputy Commissioner, in view of the amendment to section 73.

Analysis: The applicable legal position under section 73 of the Finance Act, 1994 had been amended with effect from 13-05-2005 so that a Central Excise Officer could issue notice for recovery of service tax not levied, short paid, or short levied. The notice in question was issued after the amendment date. The earlier view of the Commissioner (Appeals) proceeded on the unamended position and did not consider the amended provision.

Conclusion: The notice could not be invalidated on the ground that it was not issued by the Assistant Commissioner or Deputy Commissioner, and the matter was required to be reconsidered in light of the amended provision.

Final Conclusion: The impugned order was set aside and the matter was sent back for fresh adjudication after hearing the respondent.

Ratio Decidendi: Where section 73, as amended, authorises a Central Excise Officer to issue the notice, the validity of a post-amendment service tax notice cannot be defeated merely because it was not issued by the Assistant Commissioner or Deputy Commissioner.

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