Revised Adjudication Limit for Passing Order : CBEC vide its Notification No. 44 /2016- Service Tax dated 28th September 2016 has revised Adjudication Limit for Passing Order in Service Tax Law as under:
|
Sr. 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) |
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 lakh (except cases where Superintendents are empowered to adjudicate). |
|
(3) |
Joint Commissioner or Additional Commissioner | Rupees fifty lakh and above but not exceeding rupees two crore. |
|
(5) |
Commissioner | Without limit. |
[gview file=”http://www.cbec.gov.in/resources//htdocs-servicetax/st-notifications/st-notifications-2016/st44-2016.pdf” save=”1″]
Source: www.cbec.gov.in
