Revision of Monetary limits for issuing Service tax notice by officers
Central Government vide Notification No. 44/2016-Service Tax, Dated: September 28, 2016 has amended the adjudication power of officers. The revised limits are as under:
| S. No. | Rank of the Central Excise Officer | Amount of service tax or CENVAT credit specified in a notice issued under the Finance Act 1994. (Amended Limits) w.e.f. 28th September 2016 | Amount of service tax or CENVAT credit specified in a notice issued under the Finance Act 1994. (Prior Limits) Prior to 28th September 2016 |
| (1) | Superintendent | Not exceeding Rs. 10 lakhs (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation). | Not exceeding Rs. 1 lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.) |
| (2) | Assistant Commissioner or Deputy Commissioner | Not exceeding Rs. 50 lakhs(except cases where Superintendents are empowered to adjudicate). | Not exceeding Rs. 5 lakhs(except cases where Superintendents are empowered to adjudicate.) |
| (3) | Joint Commissioner or Additional Commissioner | Rs. 50 lakhs and above but not exceeding Rs. 2 crores. | Above Rs. 5 lakhs but not exceeding Rs. 50 lakhs (JC) & Above Rs. 20 lakhs but not exceeding Rs. 50 Lakhs (AC) |
| (5) | Commissioner | Without limit. | Without limit. |
