Section 83A of the Finance Act, 1994 - Amendment in Notification No 30/2005
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3 SUB-SECTION (i)]
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
*****
Notification No. 48/2010 – SERVICE TAX
New Delhi, the 8th September 2010
G.S.R. (E).- 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 thenotification of the Government of India, Ministry of Finance, Department of Revenue, No. 30/2005 – Service Tax, dated 10th August 2005, published vide No. G.S.R. 527(E), dated the 10th 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 10th 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 10th August, 2005 and was last amended by notification No. 16/2008 – Service Tax, dated 11th March, 2008, [G.S.R.175 (E), dated the 11th March, 2008].
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