INTERVIEW QUESTIONS TAX SERVICE TAX DETAILS

Question: Who are Competent Officers for Service Tax Adjudication?

Answer: The Central Board of Excise and Customs has issued notification No. 48/2010-Service Tax dated 08.09.2010 to amend the Notification No.30/2005-Service Tax dated 10.08.2005, as amended by Not. No. 16/2008-Service Tax dated 11.03.2008 specifying monetary limit of each adjudicating authority, which is as follows:-

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. 5 lakhs (except cases where Superintendents are empowered to adjudicate.)

3
Joint Commissioner of Central Excise
Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs

4
Additional Commissioner of Central Excise
Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs

5
Commissioner of Central Excise
Without limit.

The monetary limits for the purpose of adjudication [determination of tax] under section 73 are as specified in the Table below (Based on C.B.E.C. Circular No. 97/8/2007-S.T., dated 23.08.2007).

Sr.No
Central Excise Officer
Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication
(2)
(3)

1
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise
Not exceeding Rs. 5 lakhs

2
Joint Commissioner of Central Excise
Above Rs.5 lakhs but not exceeding Rs. 50 lakhs

3
Additional Commissioner of Central Excise
Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs

4
Commissioner of Central Excise
Without limit.

The Central Board of Excise and Customs has issued notification No. 48/2010-Service Tax dated 08.09.2010 to amend the Notification No.30/2005-Service Tax dated 10.08.2005, as amended by Not. No. 16/2008-Service Tax dated 11.03.2008 specifying monetary limit of each adjudicating authority, which is as follows:-

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. 5 lakhs (except cases where Superintendents are empowered to adjudicate.)

3
Joint Commissioner of Central Excise
Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs

4
Additional Commissioner of Central Excise
Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs

5
Commissioner of Central Excise
Without limit.

The monetary limits for the purpose of adjudication [determination of tax] under section 73 are as specified in the Table below (Based on C.B.E.C. Circular No. 97/8/2007-S.T., dated 23.08.2007).

Sr.No
Central Excise Officer
Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication
(2)
(3)

1
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise
Not exceeding Rs. 5 lakhs

2
Joint Commissioner of Central Excise
Above Rs.5 lakhs but not exceeding Rs. 50 lakhs

3
Additional Commissioner of Central Excise
Above Rs. 20 lakhs but not exceeding Rs. 50 lakhs

4
Commissioner of Central Excise
Without limit. Source: CoolInterview.com

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