Service tax - monetary limits and powers of adjudication of officers of central excise in relation to service tax - amendment regarding - Service Tax - 31/02/2000

This Circular has been rescinded by Circular No. 93/4/2007-ST, Dated: May 10, 2007 SERVICE TAX CIRCULAR NO 31/2/2000 DATED 31-07-2000 Service tax - monetary limits and powers of adjudication of officers of central excise in relation to service tax - amendment regarding I am directed to state that amendment to Service Tax Circular No. 11/5/96 dated 22.04.96 vide Circular No. 30/1/2000 dated 05.06.2000 wherein in respect of Section 73 cases, Additional Commissioner has been empowered to adjudicate irrespective of the amount of service tax involved, has necessitated certain corresponding change in Board's Circular No. 1/1/94 dated 29.06.94 F.No. l37/l/94-CX.). It has been decided accordingly to amend the said circular dated 29.06.94, as follows. "In sub-para (e) of para 3 under heading 'ADMINISTRATIVE MACHINERY FOR COLLECTION OF SERVICE TAX' for the words 'Collector will be required to exercise the powers' the following words, 'an Additional Commissioner as approved by the Commissioner and where there is no Additional Commissioner in the commissionerate and Additional commissioner of the Zone as may be approved by the Chief Commissioner' shall be substituted."