Adjudication limits under service tax reallocated to officer grades, defining monetary thresholds and exclusions for jurisdiction. The notification substitutes the Table in Notification No.30/2005 to set monetary thresholds of service tax or CENVAT credit for adjudication under Section 83A: Superintendents adjudicate matters up to the lowest threshold (excluding taxability, valuation and extended limitation cases); Assistant/Deputy Commissioners handle the next band except where Superintendents are empowered; Joint and Additional Commissioners cover higher specified bands; Commissioners have no monetary limit.
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Provisions expressly mentioned in the judgment/order text.
Adjudication limits under service tax reallocated to officer grades, defining monetary thresholds and exclusions for jurisdiction.
The notification substitutes the Table in Notification No.30/2005 to set monetary thresholds of service tax or CENVAT credit for adjudication under Section 83A: Superintendents adjudicate matters up to the lowest threshold (excluding taxability, valuation and extended limitation cases); Assistant/Deputy Commissioners handle the next band except where Superintendents are empowered; Joint and Additional Commissioners cover higher specified bands; Commissioners have no monetary limit.
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