https://www.taxtmi.com/circulars?id=107 Amendment transfers the power of adjudication and penalty assessment in service tax cases to the Central Excise Officer and establishes uniform, tiered monetary limits for adjudication by specified officer grades. The thresholds apply irrespective of allegations of fraud or invocation of extended periods. Notices to show cause must be approved in writing and signed by the officer competent to adjudicate; where similar issues recur, the officer competent for the highest-amount case may adjudicate all such cases. Remanded de novo matters follow the appellate direction or the remanding authority; pending notices are to be disposed under these instructions. en-us Wed, 10 Aug 2005 00:00:00 +0530 Wed, 04 Jan 2012 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=107 Amendment transfers the power of adjudication and penalty assessment in service tax cases to the Central Excise Officer and establishes uniform, tiered monetary limits for adjudication by specified officer grades. The thresholds apply irrespective of allegations of fraud or invocation of extended periods. Notices to show cause must be approved in writing and signed by the officer competent to adjudicate; where similar issues recur, the officer competent for the highest-amount case may adjudicate all such cases. Remanded de novo matters follow the appellate direction or the remanding authority; pending notices are to be disposed under these instructions. Circulars Service Tax Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=107