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Government of India
Ministry of Finance
Department of
Revenue
Central Board of
Excise and Customs
Notification No. 44
/2016- Service Tax
New Delhi, the 28th
September 2016
6 Asvina, 1938 Saka
G.S.R... (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 the 10th August 2005,
published vide number G.SR. 527(E), dated the 10th
August, 2005, namely: -
In the said notification, for the Table,
the following Table shall be substituted, namely:-
"Table
| 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) |
(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 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." |
Shankar Prasad Sarma
Under Secretary to
the Government of India
[F. No.
267/40/2016-CX 8]
Note.- The
principal
notification No. 30/2005 - Service Tax, dated 10th August 2005
Was published in the Gazette of India, Extraordinary, part II, section
3, sub-section (i), vide No. G.S.R. 527(E), dated the 10th August, 2005
and was last amended by
notification No. 48/2010- Service Tax, dated 8th September, 2010, vide
G.S.R. 738 (E) dated 08th September 2010.
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