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CBEC amends monetary limits for adjudication under Service Tax


NOTIFICATION NO 48/2010-ST


Dated: September 8, 2010


In exercise of the powers conferred by Section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 30/2005 Service Tax, dated 10 th August 2005, published vide No. G.S.R. 527(E), dated the 10 th August, 2005, namely:


In the said notification, for the Table, the following Table shall be substituted, namely:-


Table 

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)

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 Commissioner of Central Excise

Above Rs. twenty lakhs but not exceeding Rs. fifty lakhs

(5)

Commissioner of Central Excise

Without limit.


  [F. No. 137/68/2010 - CX.4]


(Madan Mohan)
Under Secretary to Government of India


 Note.-  The principal notification No. 30/2005 Service Tax, dated 10 th August 2005 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide No. G.S.R. 527(E), dated the 10 th August, 2005 and was last amended by notification No. 16/2008 Service Tax, dated 11 th March, 2008, [G.S.R.175 (E), dated the 11 th March, 2008].

 



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