CIRCULAR

Appointment of Adjudicating Authority for Service Tax Show Cause Notices

ORDER NO. 10/2023 [F.NO. CBIC-110267/91/2023-CX-VIII SECTION…

SECTION 174 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 3 OF THE SERVICES TAX RULES, 1994 – REPEAL AND SAVING – APPOINTMENT OF ADJUDICATING AUTHORITY TO ADJUDICATE SHOW CAUSE NOTICES ISSUED UNDER ERSTWHILE SERVICE TAX LAW

ORDER NO. 10/2023 [F.NO. CBIC-110267/91/2023-CX-VIII SECTION-CBEC], DATED 13-10-2023

In exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994, read with clause (e) of sub-section (2) of section 174 of the Central Goods and Services Tax Act, 2017, the Central Board of Indirect Taxes and Customs hereby appoints Additional Commissioner/ Joint Commissioner, CGST & CX, Belapur Commissionerate as the Central Excise Officer to exercise the powers of Chapter V of the Finance Act, 1994, for the purpose of adjudication of the Show Cause Notices, details of which are indicated in columns (2), (3) & (4) of the table below and made answerable to the Central Excise Officer mentioned in column (5) of the table below.

TABLE

Sl.No. Name of Assessee SCN No and date Amount (Rs.) SCN answerable to
(1) (2) (3) (4) (5)
1. M/s Ind-Aust Maritime Pvt. Ltd. GEXCOM/ADJN/ST/JC/ 1421/2021-ADJN-O/o COMMR-CGST-HALDIA/2177A, dated 21-10-2021 99,81,460/- Additional Commissioner/ Joint Commissioner, CGST & CX, Haldia
2. M/s Ind-Aust Maritime Pvt. Ltd. JC/BEL/SCN/DN-II/IND-AUS/328/2021-22, dated 20-10-2021 1,13,24,069/- Additional Commissioner/ Joint Commissioner, CGST & CX, Belapur