MONETARY LIMIT FOR ISSUING SHOW CAUSE NOTICE

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

What is the Monetary limit for issuing a show cause notice & impugned order by the service tax authority for the period prior to GST? Please let me know with a notification since it's very urgently required to be filed in court.

Thanks in Advance.

AI Summary

Monetary limits for adjudication determine which officer may validly issue and adjudicate pre GST service tax show cause notices.
The statutory power to issue show cause notices under the pre GST service tax regime lay with the designated central excise officer and was not subject to a monetary floor; a separate provision cited by the querist concerned penalty adjudication only. A Board circular prescribes monetary limits for adjudication by officer rank and advises that while the issuing officer should ideally be empowered to adjudicate, an SCN issued by an officer below the prescribed rank is not automatically invalid. Departmental notification and case law were cited as supporting the circular's binding effect on the department.