Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Amendment Empowers Additional Commissioners to Adjudicate Section 73 Service Tax Cases, Replacing Collectors in Board's 1994 Circular.</h1> The circular addresses amendments to the monetary limits and powers of adjudication of central excise officers concerning service tax. It modifies previous directives, allowing an Additional Commissioner to adjudicate Section 73 cases regardless of the service tax amount involved. This change necessitates corresponding amendments to the Board's Circular dated 29.06.94. Specifically, the amendment replaces the requirement for a Collector to exercise powers with an Additional Commissioner, approved by the Commissioner, or an Additional Commissioner of the Zone, approved by the Chief Commissioner, where applicable. This circular has been rescinded by a later circular dated May 10, 2007.