https://www.taxtmi.com/forum/issue?id=118417 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. en-us Mon, 13 Mar 2023 20:50:05 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118417 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. Discussion-Forum Service Tax Mon, 13 Mar 2023 20:50:05 +0530 https://www.taxtmi.com/forum/issue?id=118417