| Date: |
05-06-2000
|
| Notification No: |
Service Tax Circular No 30/2000 CX(ST)
|
| Issuing Authority: |
Service Tax
|
| Type: |
Circular
|
| File No: |
F.NO. 149/1/99-CX.4 |
| Subject: |
Powers of adjudication of various C. Ex. Officers
|
|
( Circular has been superceded by ref. CIR. NO.75/05/2004-CX(ST), DT. 03/03/2004 )
Refer to Service Tax Circular No. 11/5/96 dated 22.4.1996 whereby monetary limits for powers of adjudication of Central Excise Officers of different ranks had been laid down for Service Tax assessment. In pursuance of CEGAT decision in the case of M/s Bharati Cellular Ltd. wherein it was held that the adjudication order passed by the commissioner of Central Excise under Section 73 are not appealable in the Tribunal, the matter has been re-examined and it has now been decided to make following changes in the column relating to "Designation of Officers" and "Amount of Service Tax involved" in the Table given in the said circular.
| (i) |
Additional Commissioner |
Without limit.
|
| (ii) |
Joint Commissioner |
Rs. 20 lakhs.
|
| (iii) |
Acs/DCs |
Rs 5 lakhs |
2. There is no change in remaining contents of Circular.
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|
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