Appointment of Common Adjudicating Authority designates Mumbai South Commissioner to adjudicate service tax show cause notices. The Principal Commissioner/Commissioner, Mumbai South Commissionerate is appointed as the Central Excise Officer to exercise powers under Chapter V of the Finance Act, 1994 for adjudication of specified service tax show cause notices issued to M/s Lawson Tours & Travels (India) Pvt. Ltd., under rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub section (2) of section 174 of the Central Goods and Services Tax Act, 2017, superseding the prior order; individual SCNs are allocated as answerable to the officers named in the accompanying table.