GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 48/2010 – Service Tax
New Delhi, the 8th September 2010
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 amendments 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 No. G.S.R. 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. |
Central Excise Officer
|
Amount of service tax or CENVAT credit
specified in a notice for the purpose of adjudication under Section 83A |
| (1) |
(2) |
(3) |
| (1) |
Superintendent of Central Excise |
Not exceeding Rs. one lakh (excluding
the cases relating to taxability of services or valuation of services
and cases involving extended period of limitation.) |
| (2) |
Assistant Commissioner of Central Excise or Deputy
Commissioner of Central Excise |
Not exceeding Rs. five lakhs (except cases where
Superintendents are empowered to adjudicate.) |
| (3) |
Joint Commissioner of Central Excise |
Above Rs. five lakhs but not exceeding Rs. fifty
lakhs |
| (4) |
Additional Commissioner of Central Excise
|
Above Rs. twenty lakhs but not exceeding Rs. fifty
lakhs |
| (5) |
Commissioner of Central Excise |
Without limit. |
(Madan Mohan)
Under Secretary to Government of India
[F. No. 137/68/2010 - CX.4]
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. 16/2008 – Service Tax,
dated 11th March, 2008, [G.S.R.175 (E), dated the 11th March, 2008].