CBIC Designates Adjudicating Authority for Service Tax Show Cause Notices

ORDER NO. 5/2023 [F.NO. CBIC-240137/3/2023-SERVICE TAX SECTI…

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. 5/2023 [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 Additional Commissioner/ Joint Commissioner, CGST & CX, Aizawl 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.

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