Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-Service Tax Dated: 4th May, 2023.
CBIC-240137/3/2023-SERVICE TAX SECTION-CBEC
F.No. CBIC-240137/3/2023-SERVICE TAX SECTION-CBEC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
CX & ST Wing, New Delhi
Order No. 07/2023-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, Varanasi 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, 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. | M/s A.K. Construction Co. | GEXCOM/SCN/ST/ 260/2022- ADJN-O/ o COMMR-CGST-A GARTALA./1457 dated 21.04.2022 | 6,30,19,584/- | Pr. Commissioner/ Commissioner, CGST & CX, Agartala |
(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, Varanasi for information and necessary action. The taxpayer may be informed accordingly. (Varanasi Commissionerate vide their letter dated 13.02.2023 has informed that SCN No. 38/Commr/VNS/2021 dated. 12.10.2021 on similar issue for the period 2016-17 issued to M/s A.K. Construction Co. was adjudicated by Commissioner, CGST & CX, Varanasi Commissionerate and demand of Service Tax amounting to Rs. 6,30,19,584/- was dropped.)
3. The Pr. Commissioner/Commissioner of CGST & CX, Agartala for information. The taxpayer may be informed accordingly.