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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3 SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
*****
Notification No. 48/2010 - Service Tax
New Delhi, the 8
th
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 10
th
August 2005, published vide No. G.S.R. 527(E),
dated the 10
th
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 ExciseAbove 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.
[F. No. 137/68/2010 - CX.4]
(Madan Mohan)
Under Secretary to Government of India
Note.- The principal notification No. 30/2005 - Service Tax, dated 10
th
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 10
th
August, 2005 and was last amended
by notification No. 16/2008 - Service Tax, dated 11
th
March, 2008, [G.S.R.175 (E), dated the 11
th
March, 2008].
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