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Service Tax - Adjudication - JC's Adjudication Power Enhanced to Rs. 2 Crore; Supdt. 10 lakh


Powers of Adjudication

Section 83A, under which this notification (as well as the earlier notification) has been issued, reads as below.

SECTION [83A. Power of adjudication. — Where under this Chapter or the rules made thereunder any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, by notification in the Official Gazette, specify.]

So the adjudication powers are only with reference to quantum of penalty?
Can the limits be applied if ST liability has to be adjudicated?

Natarajan

jaikumar seetharaman 29/09/2016

 

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