Appointment of Special Adjudicator: Commissioner of Service Tax Mumbai vested with Central Excise Officer powers to adjudicate show cause notices. The Central Board of Excise and Customs appoints the Commissioner of Service Tax, Mumbai, as special adjudicating authority and vests in him all powers of a Central Excise Officer throughout India for the sole purpose of adjudicating show cause notices issued to M/s Tata Consultancy Services Ltd. by the Mumbai Zonal Unit of the intelligence directorate, on the statutory basis provided by the Finance Act and the Service Tax Rules.
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Provisions expressly mentioned in the judgment/order text.
Appointment of Special Adjudicator: Commissioner of Service Tax Mumbai vested with Central Excise Officer powers to adjudicate show cause notices.
The Central Board of Excise and Customs appoints the Commissioner of Service Tax, Mumbai, as special adjudicating authority and vests in him all powers of a Central Excise Officer throughout India for the sole purpose of adjudicating show cause notices issued to M/s Tata Consultancy Services Ltd. by the Mumbai Zonal Unit of the intelligence directorate, on the statutory basis provided by the Finance Act and the Service Tax Rules.
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