Circular No. 75/5/2004-ST 
3rd March, 2004

F. No. 137/ 11 /2004-CX-4 
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject:  Service Tax – Monetary limits and powers of adjudication of officers of Central Excise in relation to Service Tax Rules, 1994 – regarding

Kindly refer to Board’s Circular Nos. 11/5/96 dated 22nd April, 1996 and 30/1/2000 dated 6th June, 2000 on the above mentioned subject.

1.       Any orders passed by Addl. Commissioners/Joint Commissioners can neither be revised (u/s 84) nor can it be appealed before any appellate authority (u/s 85 and u/s 86).  Therefore, in order to avoid problems of appeals against the orders passed by Joint Commissioners /Additional Commissioners/ Commissioners of Central Excise, an amendment was carried out in section 73 of the Finance Act, 1994 on 16.7.2001, which limited the authority to ACs /DCs of Central Excise for issuing the Show Cause Notices for short levy of service tax and also determination of such short levy by way of adjudication.

2.       In view of the above, the matter of power of adjudication of officers of Central Excise in relation to Service Tax Rules, 1994 was re-examined and it has now been decided by the Board that adjudication of all the cases relating to Service Tax may be carried out only by the jurisdictional ACs /DCs of the Central Excise as per section 73 of the Finance Act, 1994.

3.       The above referred circulars dated 22.4.96 and 6.6.2000 stand withdrawn and superceded.

4.       The field formations may suitably be informed.

5.        A suitable trade notice may be issued.

6.        Hindi version will follow.

  Manish Mohan
Under Secretary to the Government of India

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