CBIC Appoints Adjudicating Authority for Service Tax Show Cause Notices
ORDER NO. 7 /2023 [F.NO. CBIC-240137/3/2023-SERVICE TAX SECT…
SECTION 174 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 3 OF THE SERVICE TAX RULES, 1994 – REPEAL AND SAVING – APPOINTMENT OF ADJUDICATING AUTHORITY TO ADJUDICATE SHOW CAUSE NOTICES ISSUED UNDER ERSTWHILE SERVICE TAX LAW
ORDER NO. 7 /2023 [F.NO. CBIC-240137/3/2023-SERVICE TAX SECTION-CBEC], DATED 4-5-2023
In exercise of the powers conferred by rule 3 of the Service Tax Rules, 1994, read with clause (e) of sub-section (2) of 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, Varanasi 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 Notice, 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 Assessee | SCN No. and date | Amount (Rs.) | SCN Answerable to |
| (1) | (2) | (3) | (4) | (5) |
| 1. | M/s A.K. Construction Co. | GEXCOM/SCN/ST/ 260/2022- ADJN-O/ o COMMR-CGST-A GARTALA./1457 dated 21.04.2022 | 6,30,19,584/- | Pr. Commissioner/ Commissioner, CGST & CX, Agartala |
