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 |