Service tax – Monetary limits and power of adjudication of officers of Central Excise in relation to Service Tax Rules, 1994

Indian Service Tax

PART II

Common Topics

Adjudication

Cir. No. 75/5/2004-ST

Date 3/3/2004

Sub:- Service tax – Monetary limits and power of adjudication of officers of Central Excise in relation to Service Tax Rules, 1994 – Regarding.

Kindly refer to Board’s Circular Nos. 11/5/96, dated 22^ndApril, 1996 and 30/1/2000, dated 6^thJune, 2000 on the above mentione d subject.

Any orders passed by AddI. Commissioners/Joint Commissioners can neither be revised (u/s 84) nor cann it be applead before any appellate authoruty (u/s 85 and u/s 86). Therefore, in order to avoid problems of appeals against the orders passed by a Joint Commissioners/Additional Commissioners/ Commissioners of Central Excise, an amendment was carried out in section 73 of the Finance Act, 1994 on 16/7/2001, which limited the authority to Acs/DCs of Central Excise for issuing the shoe Cause Notices for short levy of service tax and also determination of such short levy by way of adjudication.

In view of the above, the matter of power of adjudication of offers of Central Excise in relation to Service Tax Rules, 1994 was re-examined and it has now been decided by the Board that adjudication of all the cases relating to Service Tax may be carried out only by the jurisdictional Acs/DCs of the Central Excise as per section 73 of the Finance Act, 1994.

The above referred circulars dated 22/4/96 and 6/6/2000 stand withdraw and superceded.

* Annexure IX

Comprehensive Register of Adjudication of Demands Raised under Section 73 of Chapter V of the Finance Act, 1994 :

Sl.NO. SCN No. & Date Name & address of the assessee Name of service Amount of Service Tax demanded Period covered Order-in-Original No. & date 1 2 3 4 5 6

Guide to Service Tax

Amount of demand confirmed Amount of penalty imposed Amount of tax & penalty paid & TR-6 Challan No. & date Section 76 Section 78 Section 79 8 9 10

Amount of interest payable	Amount of interest paid TR-6 Challan No. & Date	Date of filing appeal if any	Remarks
11	12	13	14