Adjudication powers tied to service tax amount - limits set for officers; consolidation and return-failure rules follow. Adjudication powers are tied to the amount of service tax involved: Commissioner handles failures to collect or remit without limit; Additional Commissioner/Deputy Commissioner adjudicate penalties for deliberate evasion up to a prescribed ceiling; Assistant Commissioner adjudicate penalties for failure to comply with notices up to a prescribed ceiling. Jurisdiction is determined by the service tax amount, consolidation of related cases is permitted under the officer competent for the highest-valued case, and Assistant Commissioners may adjudicate return-failure cases without regard to penalty amount. Executive instructions are to be issued to field formations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Adjudication powers tied to service tax amount - limits set for officers; consolidation and return-failure rules follow.
Adjudication powers are tied to the amount of service tax involved: Commissioner handles failures to collect or remit without limit; Additional Commissioner/Deputy Commissioner adjudicate penalties for deliberate evasion up to a prescribed ceiling; Assistant Commissioner adjudicate penalties for failure to comply with notices up to a prescribed ceiling. Jurisdiction is determined by the service tax amount, consolidation of related cases is permitted under the officer competent for the highest-valued case, and Assistant Commissioners may adjudicate return-failure cases without regard to penalty amount. Executive instructions are to be issued to field formations.
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