Appointment of New Adjudicating Authority for Service Tax Notices: Order No. 3/2023
ORDER NO. 3/2023 [F.NO. CBIC-24/2/2023-SERVICE TAX SECTION-C…
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. 3/2023 [F.NO. CBIC-24/2/2023-SERVICE TAX SECTION-CBEC], DATED 27-4-2023
In exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994, read with clause (e) of sub-section (2) of the 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, Surat 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
| S.No | Name of the Assessee | SCN No. and Date | Amount (Rs.) | SCN Answerable to |
| (1) | (2) | (3) | (4) | (5) |
| 1. | M/s Global Infrastructure | GEXCOM/ADJN/ST/JC/287/2021, dated 18-10-2021 | 71,75,613/- | Joint Commissioner, CGST & CX, Ujjain |
| 2. | M/s Global Infrastructure | AKS/AD J/ST/41-A/Div-I/1-210/2021, dated 24-10-2021 | 57,40,490/- | Joint Commissioner, CGST & CX, Surat |
