Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Service Tax Dated: 4th May, 2023
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. 05/2023-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 Additional Commissioner/ Joint Commissioner, CGST & CX, Aizawl 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 Subhash Sharma (M/s Subash Earthmovers) | GEXCOM/SCN/ST/429/2 022-ADJN-O/o COMMR- CGST- AIZAWL
dated 25.04.2022 |
81,38,823/- | Additional Commissioner/ Joint Commissioner, CGST & CX, Aizawl |
| 2. | Shri Subhash Sharma (M/s Subash Earthmovers) | GEXCOM/ADJN/ST/J C/1401/2021-ADJN-O/ o COMMR-CGST-HAL DIA/2128A
dated 21.10.2021 |
92,37,889/- | Additional Commissioner/ Joint Commissioner, CGST & CX, Haldia |
(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, Haldia for information. The taxpayer may be informed accordingly.
3. The Additional Commissioner/ Joint Commissioner, CGST & CX, Aizawl for information and necessary action. The taxpayer may be informed accordingly. (It may be noted that a Show Cause Notice No. V(SS) 15-121/ADJ/ST/KOP/2021-22 dated 20.10.2021 was issued to Shri Subhash Sharma on similar issue for the period April 2016 to March 2017 demanding Service Tax to the tune of Rs 81,38,823/- and the said case was decided ex-parte vide O-in-O No 45/ST/ADC-RG/KOP/2022-23 dated 28.11.2022 issued by the Additional Commissioner, Kolhapur Commissionerate based on available records and the entire Service Tax amount Rs 81,38,823 was confirmed).
