CIRCULAR

CBIC Appoints Adjudicating Authority for Service Tax Show Cause Notices

ORDER NO. 8/2023 [F.NO. CBIC-110267/42/2023-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. 8/2023 [F.NO. CBIC-110267/42/2023-CX-VIII SECTION-CBEC], DATED 9-5-2023

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 Pr. Commissioner/ Commissioner, CGST & CX, Mumbai East 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) and (4) of the Table below: –

TABLE

S.No. Name of Assessee SCN and date Amount (Rs.)
(1) (2) (3) (4)
1. M/s Shell India Markets Pvt. Ltd. 12/Commr/OFG(6)/SIMPL/STD/ Non-Cera/2014-15, dated 17.10.2014 5,83,46,022
2. M/s Shell India Markets Pvt. Ltd. 09/Commr/2014-15, dated 23.04.2015 97,22,583
3. M/s Shell India Markets Pvt. Ltd. 04/Comm./OFG(4)/SMIPL/STD/Non-CERA/2016-17, dated 18.04.2016 93,98,149
4. M/s Shell India Markets Pvt. Ltd. ME/COMMR/SHELL/O9/2017-18, dated 05.01.2018 2,58,85,453