https://www.taxtmi.com/circulars?id=35 Adjudication powers are tied to the amount of service tax involved: Commissioner handles failures to collect or remit without limit; Additional Commissioner/Deputy Commissioner adjudicate penalties for deliberate evasion up to a prescribed ceiling; Assistant Commissioner adjudicate penalties for failure to comply with notices up to a prescribed ceiling. Jurisdiction is determined by the service tax amount, consolidation of related cases is permitted under the officer competent for the highest-valued case, and Assistant Commissioners may adjudicate return-failure cases without regard to penalty amount. Executive instructions are to be issued to field formations. en-us Mon, 22 Apr 1996 00:00:00 +0530 Thu, 12 Jan 2012 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=35 Adjudication powers are tied to the amount of service tax involved: Commissioner handles failures to collect or remit without limit; Additional Commissioner/Deputy Commissioner adjudicate penalties for deliberate evasion up to a prescribed ceiling; Assistant Commissioner adjudicate penalties for failure to comply with notices up to a prescribed ceiling. Jurisdiction is determined by the service tax amount, consolidation of related cases is permitted under the officer competent for the highest-valued case, and Assistant Commissioners may adjudicate return-failure cases without regard to penalty amount. Executive instructions are to be issued to field formations. Circulars Service Tax Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=35