Welcome to Amit Kumar Gupta Advocate

Ask a Query


Client Login

48/2010-ST, Dated: 08/09/2010
 
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3 SUB-SECTION (i)]
 
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
*****
 
Notification No. 48/2010 – Service Tax
 
New Delhi, the 8th September 2010
 
G.S.R.    (E).- In exercise of the powers conferred by Section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, No. 30/2005 – Service Tax, dated 10th August 2005, published vide No. G.S.R. 527(E), dated the 10th August, 2005, namely:-  
 
In the said notification, for the Table, the following Table shall be substituted, namely:-
 
Table
 
Sr. No.
Central Excise Officer
Amount of service tax or CENVAT credit specified in a notice for the purpose of adjudication under Section 83A
(1)
(2)
(3)
(1)
Superintendent of Central Excise
Not exceeding Rs. one lakh (excluding the cases relating to taxability of services or valuation of services and cases involving extended period of limitation.)
(2)
Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise
Not exceeding Rs. five lakhs (except cases where Superintendents are empowered to adjudicate.)
(3)
Joint Commissioner of Central Excise
Above Rs. five lakhs but not exceeding Rs. fifty lakhs
(4)
Additional Commissioner of Central Excise
Above Rs. twenty lakhs but not exceeding Rs. fifty lakhs
(5)
Commissioner of Central Excise
Without limit.
 
[F. No. 137/68/2010 - CX.4]
 
 
(Madan Mohan)
Under Secretary to Government of India
 
Note.-  The principal notification No. 30/2005 – Service Tax, dated 10th August 2005 was published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide No. G.S.R. 527(E), dated the 10th August, 2005 and was last amended by notification No. 16/2008 – Service Tax, dated 11th March, 2008, [G.S.R.175 (E), dated the 11th March, 2008].

Amit R Gupta

Our Services

Insurance Services

We offer comprehensive Insurance Services systems maintained by trained accounting.

Legal Services

 We offer comprehensive Legal Services systems maintained by trained accounting pr.

Investment Services

We offer comprehensive Investment Services  systems maintained by trained accoun.

Finance Services

 We offer comprehensive Finance Services systems maintained by trained accounting .

Due Diligence and Advisory Ser

We offer comprehensive Due Diligence and Advisory Services systems maintained by traine.

Corporate Services

We offer comprehensive Corporate Services systems maintained by trained accounting.

AMITRGUPTA

What We Do

Tax Consulting

We offer comprehensive Tax Consulting  systems maintained by trained accounting professionals. This local service coul...

READ MORE

Due Diligence

Investors, bankers and acquirers rely on Due Diligence as a standard of care during Mergers and ...

READ MORE

Taxation Services

We offer comprehensive Taxation Services systems maintained by trained accounting professionals. This local service could be...

READ MORE