Service Tax adjudication – Commissioners get All India jurisdiction.
All Commissioners of Central Excise can now adjudicate any case pertaining to any jurisdiction assigned by the Board. The Notification has a table like this.
S. No. | Central Excise Officer | Central Excise Officer whose power are to be exercised | Jurisdiction | Purposes |
|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) |
1 | All the Commissioners of Central Excise | The Commissioner of Central Excise | Throughout the territory of India | Investigation and adjudication of such cases, as may be assigned by the Board |
2 | The Commissioners of Central Excise Adjudication) | The Commissioner of Central Excise | Throughout the territory of India | Investigation and adjudication of such cases, as may be assigned by the Board |
Now what is the difference between the Commissioner at Sl. No.1 and that at Sl. No.2? Is the Commissioner (Adjudication) not a Commissioner?
Notification No. 16 /2007-Service Tax Dated the 19 April, 2007