Appointment of Adjudicating Authority for Tata Consultancy Services SCNs

Introduction: The recent order (Order No. 11/2023) issued by the Central Board of Indirect Taxes and Customs on December 19, 2023, appoints the Principal Commissioner/Commissioner, CGST & CX, Mumbai South Commissionerate, as the Central Excise Officer. This appointment is in accordance with the powers conferred by rule 3 of the Service Tax Rules, 1994, and clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017. The designated officer is tasked with the adjudication of the Show Cause Notice F.No. DGCl/MZU/1 &IS’C’/12(4)118/2006 dated 17.10.2006 concerning M/s Tata Consultancy Services Ltd.

Detailed Analysis: The order specifies the details of the show cause notices issued to M/s Tata Consultancy Services Ltd across various locations. Each entry in the table provides information about the assessee, SCN number and date, the amount involved, and the authority to which the SCN is answerable. Notably, show cause notices ranging from significant amounts in Ahmedabad to smaller sums in Cochin have been included.

The appointment of the Central Excise Officer for adjudication implies a critical step in the legal process. The officer, in this case, the Principal Commissioner/Commissioner, CGST & CX, Mumbai South Commissionerate, will play a pivotal role in reviewing the details of each show cause notice, considering the responses provided by the concerned party, and making a final determination. This process ensures fairness and adherence to tax regulations.

The involvement of multiple jurisdictions, such as Ahmedabad, Mumbai, Delhi, Pune, Kolkata, Chennai, Bangalore, Hyderabad, and Cochin, highlights the widespread nature of the show cause notices against M/s Tata Consultancy Services Ltd. Each location has its specific amount under scrutiny, and the designated authorities vary accordingly.

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F.No. CBIC-110267/101/2023-CX-VIII SECTION-CBEC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CX & ST wing

New Delhi, dated :-19th^–December, 2023

Order No. 11/2023

In exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994 read with clause (e) of sub-section (2) of the 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, Mumbai South Commissionerate 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 Notice F.No. DGCl/MZU/1 &IS’C’/12(4)118/2006 dated 17.10.2006 details of which are indicated in column (2), (3) & (4) of the table below and made answerable to the officers mentioned in column (5) of the table below.

Table

(Nitish Karnatak)
Under Secretary

Copy to:

1. The Chief Commissioner, CGST & CX, Mumbai Zone for information.

2. The Pr. Commissioner/Commissioner of CGST & CX, Mumbai South Commissionerate for information and necessary action with reference to letter dated 27.10.2023. The taxpayer may be informed accordingly.

3. The Pr. Commissioner/Commissioner of concerned CGST & CX Commissionerate for information. The taxpayer may be informed accordingly.