Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2023- Service Tax Dated: 4th May, 2023.
F.No. CBIC-2401 37/3/2023-SERVICE TAX SECTION-CBEC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CX & ST Wing
Order No. 06/2023- Service Tax Dated: 4th May, 2023
In exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act 2017, the Central Board of Indirect Taxes and Customs hereby appoints Pr. Commissioner/ Commissioner, CGST & CX, Patna-I as the Central Excise Officer to exercise the powers of Chapter V of the Finance Act, 1994, for the purpose of adjudication of the Show Cause Notices, details of which are indicated in column (2), (3) & (4) of the table below and made answerable to the Central Excise Officer mentioned in column (5) of the table below.
Table
|
S.No (1) |
Name of Assessee (2) |
SCN No. and date (3) |
Amount (Rs.) (4) |
SCN Answerable to (5) |
| 1. | Shri Lalit Mohan Sharm a (Hi-Tech Equipment Services) | GEXCOM/SCN/ST/ 436/2022-ADJN-O/ o COMMR-CGST-A izawl
Dated 27.04.2022 |
1,70,26,052/- | Additional Commissioner/ Joint Commissioner, CGST & CX, Aizawl |
| 2. | Shri Lalit Mohan Sharm a (Hi-Tech Equipment Services) | SCN/ST/774/2021- ADJN-O/o Pr COM M R-CGST-Patna I/ 10925
Dated 22.10.2021 |
2,77,95,178/- | Pr. Commissioner/ Commissioner, CGST & CX, Patna-I |
(Rubal Saroha)
Under Secretary (CX.1)
Copy to:
1. The Chief Commissioner, CGST & CX, Guwahati Zone for information with reference to your letter dated 06.02.2023.
2. The Pr. Commissioner/Commissioner of CGST & CX, Patna-I for information and necessary action. The taxpayer may be informed accordingly.
3. The Pr. Commissioner/Commissioner of CGST & CX, Aizawl for information. The taxpayer may be informed accordingly.
