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<h1>Finance Act Amendment Limits Service Tax Adjudication to Assistant and Deputy Commissioners; Previous Circulars Withdrawn.</h1> The circular addresses the monetary limits and adjudication powers of Central Excise officers concerning the Service Tax Rules, 1994. It states that orders by Additional and Joint Commissioners cannot be revised or appealed, prompting an amendment in the Finance Act, 1994, limiting adjudication authority to Assistant Commissioners (ACs) and Deputy Commissioners (DCs) for service tax issues. The Board has decided that only jurisdictional ACs/DCs will handle service tax adjudications. Previous circulars from 1996 and 2000 are withdrawn and superseded. Field formations should be informed, and a trade notice should be issued. A Hindi version will follow.