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Officer wise limit of service tax or CENVAT credit amount for adjudication U/s. 83A

Superintendent- Not exceeding rupees ten lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation). Assistant Commissioner or Deputy Commissioner- Not exceeding rupees fifty lakhs (except cases where superintendents are empowered to adjudicate)

Central Government vide Notification No. 44/2016-Service Tax, Dated: September 28, 2016 has amended the adjudication power of officers. The revised limits are as under:

S. No. Rank of the Central Excise Officer Amount of service tax of CENVAT credit specified in a notice issued under the Finance Act 1994.

w.e.f. 28th September 2016

Amount of service tax of CENVAT credit specified in a notice issued under the Finance Act 1994.

Prior to 28th September 2016

(1) Superintendent Not exceeding Rs. 10 lakhs (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation). Not exceeding Rs. 1 lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.)
(2) Assistant Commissioner or Deputy Commissioner Not exceeding Rs. 50 lakhs (except cases where Superintendents are empowered to adjudicate). Not exceeding Rs. 5 lakhs (except cases where Superintendents are empowered to adjudicate.)
(3) Joint Commissioner or Additional Commissioner Rs. 50 lakhs and above but not exceeding Rs. 2 crores. Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs (JC) & Above Rs. 20 lakhs but not exceeding Rs. 50 Lakhs (AC)
(5) Commissioner Without limit.” Without limit.”

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 28 September, 2016

Notification No. 44/2016-Service Tax

GSR…(E) In exercise of the powers conferred by section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 30/2005-Service Tax dated 10th August, 2005, published vide number GSR 527(E), dated the 10th August, 2005, namely:-

In the said notification, for the table, the following Table shall be substituted, namely:-

“Table

S.No

Rank of the Central Excise Officer

Amount of service tax or CENVAT credit specified in a notice issued under the Finance Act, 1994

(1)

(2)

(3)

(1) Superintendent Not exceeding rupees ten lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation)
(2). Assistant Commissioner or Deputy Commissioner Not exceeding rupees fifty lakhs (except cases where superintendents are empowered to adjudicate)
(3). Joint Commissioner or Additional Commissioner Rupees fifty lakh and above but not exceeding rupee two crores
(4). Commissioner  Without limit.

Shankar Prasad Sharma
Under Secretary to the Government of India
F. No. 267/40/2016-CX 8

Categories: Service Tax
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