TaxTMI 
TaxTMI 
TaxTMI 
Powers of adjudication of Central Excise Officers in Service Tax cases - instructions - regarding
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....ral Excise and Service Tax (ALL), The Director General of Service Tax The Director General of Audit The Director General of Central Excise Intelligence, The Commissioners of Service Tax (ALL) Madam/Sir, Subject: Powers of adjudication of Central Excise Officers in Service Tax cases - instructions - regarding. Attention is invited to Board's Circular No. 80/1/2005 - ST dated 10.05.2005 and N....
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....mits are as follows: Table I Sr. No. Central Excise Officer Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under Section 83A (1) (2) (3) (1) Superintendent of Central Excise Not exceeding Rs. one lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.) (2) Ass....
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....ility of services or valuation of services and cases involving extended period of limitation.) (2) Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise Not exceeding Rs. five lakhs (except cases where Superintendents are empowered to adjudicate.) (3) Joint Commissioner of Central Excise Above Rs. five lakhs but not exceeding Rs. fifty lakhs (4) Additional Commi....
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....f Central Excise may redistribute the pending cases in the Commissionerate based on above factors. It is further clarified that notwithstanding this revision, in all cases, where the personal hearing has already been completed, orders will be passed by the officer before whom the hearing has been held. Such orders should normally be issued within a month of the date of completion of the personal h....