Powers of Adjudication in service tax – Superintendents included
IT appears though the CBEC is administering both Central Excise and Service tax, there is no proper coordination between both wings. When we reported the Superintendents of Central Excise being vested with power of adjudication in Central Excise cases, (DDT 1363 dated 20.05.2010) we asked:
Why are they given powers to adjudicate only Central Excise cases? What about Service Tax and Customs? Maybe that will be given soon.
Now they have notified similar powers of adjudication in respect of service tax to the Superintendents in cases of CENVAT credit or service tax not exceeding Rs. one lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.) by amending Notification No. , dated 10th August 2005.
NOTIFICATION NO , Dated: September 8, 2010