New Adjudication Authority Appointed for Service Tax Notices: Order No. 4/2023
ORDER NO. 4/2023 [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. 4/2023 [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 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, Ahmedabad North 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 Alpesh Kumar Gokulbhai Patel | GEXCOM/ADJN/ST/JC/312/2021, dated 18-10-2021 | 1,15,49,609/- | Joint Commissioner, CGST & CX, Ujjain |
| 2. | M/s Alpesh Kumar Gokulbhai Patel | STC/15-223/OA/2021/166, dated 23-4-2021 | 86,47,723/- | Joint Commissioner, CGST & CX, Ahmedabad North |
| 3. | M/s Alpesh Kumar Gokulbhai Patel | V(30)Adj/TPI/SCN/ADC/DI/CGST/Noida/224/2021, dated 28-4-2021 | 86,47,723/- | Additional Commissioner, CGST & CX, Noida |
