Appointment
of Director General (Service Tax)
The
Central Board of Excise and Customs has appointed the Director General (Service
Tax) as Central Excise Officer and invests him with all the powers to be
exercised by him throughout the territory of India as are exercisable by the
Chief Commissioner of Central Excise [vide Notification No. 46/98‑ST GSR
59(E) (F. No. 137/13/97‑CX.4), dated 28‑1‑1998 (appended as
Annexure 1)].
Appointment
of Officer under Rule 3 of Service Tax Rules, 1994
The
Central Board of Excise and Customs has appointed the Central Excise
Intelligence Officers as Central Excise Officer and invests him with all the
powers to be exercised by him throughout the territory of India regarding any
taxable service as are exercisable by Central Excise officer of corresponding
rank [vide Notification No. 3/2004‑ST, dated 11‑3‑2004
(appended as Annexure VIII)].
Address
of the Directorate of Service Tax
As per the
Trade Notice No. 91/2000(ST), dated 28‑8‑2000 (vide Annexure II)
issued by the Commissioner of Central Excise and Customs, Cochin I, w.e.f. 17‑8‑2000,
the office of the Directorate of Service Tax, Mumbai has been shifted. The new
address and telephone numbers are as under:
Director
of Service Tax,
9th Floor,
Piramal Chambers,
Jijibhoy
Lane, Lalbagh, Parel,
Mumbai‑400021
Telephone
No. 022‑ 4103585 DGST (Direct)
022‑4102584/4102586/4102589
Fax No.
022‑ 4102587 or 022‑ 4178515
Email: dstmbi@gnbom.global.net.in
Email:
dgst@bom5.vsnl.net.in
Monetary
limits and powers of adjudication of officers
The
Central Board of Excise and Customs has issued Circular No. 75/5/ 2004‑ST,
dated 3rd March, 2004 (appended as Annexure IX) in supersession of Circular No.
Circular No. 30/1/2000, dated 5‑6‑2000 (appended as Annexure III)
and Circular No. 11/5/96, dated 22‑4‑1996 and now it has been been
decided by the Board that adjudication of all the cases (irrespective of
monetary limit) relating to Service Tax may be carried out only by the
jurisdictional ACs/DCs of the Central Excise as per section 73 of the Finance
Act, 1994.
Earlier,
the C.B.E. & C. by its Circular No. 30/1/2000, dated 5‑6‑2000
(appended as Annexure III) had modified its earlier Circular No. 11/5/96, dated
22‑4‑1996 and laid down the monetary limits for powers of
adjudication of Central Excise Officers of different ranks for service tax
assessment as under
Additional Commissioner without
limit
Joint
Commissioner Rs.20lakhs
Assistant
Commissioner/ Deputy Commissioner Rs.
5 lakhs
Board in
its Circular No. 752/68/2003, dated 1st October, 2003 (appended as Annexure VI)
has prescribed a uniform monetary limit to different categories of officers for
the purpose of deciding the competence of adjudication of cases under section
33 and section 11A (both section though not applicable to service tax assesses,
but in the case of Mark Auto Industries Ltd. v CCE, New Delhi (2003) 161 ELT
473 (Tri.‑Del) it was held that non‑mention of section 11A in
section 83 of the Finance Act, 1994 does not debar the Deputy Commissioner to
issue notice for the recovery of service tax) without differentiating whether
or not cases involve fraud, collusion, any wilful misstatement, suppression of
facts or contravention of Central Excise Act/Rules with intent to evade duty
and/or where extended period has been invoked including classification and
valuation of excisable goods and CENVAT credit cases. The Board has also
enhanced the monetary limit of the amount of duty involved from the present
level for different categories of officers for adjudicating cases.
Board has
decided that the powers of adjudication and determination of duty shall be
exercised based on the monetary limit (duty involved in a case as under).
|
Central
Excise Officers |
Powers
of Adjudication (Amount
of duty involved) |
|
Deputy/ Assistant Commissioners |
Up to Rs. 5 Lakhs |
|
Joint Commissioners |
Above Rs. 5 Lakhs and up to Rs. 20 Lakhs |
|
Additional Commissioners |
Above Rs. 20 Lakhs and up to Rs. 50 Lakhs |
|
Commissioners |
Without Limit |
Note.‑‑Cases
related to issues mentioned under first proviso to section 35B(1) of Central
Excise Act, 1944 would be adjudicated by the Additional/Joint_ Commissioners
without any monetary limit.
PS. Please
note that in Circular No. 75/5/2004‑ST, dated 3rd March, 2004, there are
two places where date 6th June has been given instead of 5th June.
Instruction
regarding accountability of officers
The Raipur
Commissionerate's Standing Order No. 1/98 (Service Tax), dated 12‑1‑1998
(appended as Annexure IV) has issued instructions to have proper control over
the service tax assessees, the augmentation and accountability of the officers.
As per the aforesaid instruction, all documents and return received in the
Departments should be diarised. The Superintendent of Central Excise has been
instructed to maintain the records of service wise registration of service tax
assessee in the prescribed Proforma, the copy of the same is appended with the
aforesaid Order No. 1/98.
Constitution
of separate Service Tax Cell to deal with all administrative and policy matters
The
Commissioner of Central Excise, Calcutta‑II, has constituted a separate
cell to deal with all administrative and policy matters. The Trade Notice No.
112/97‑ST, dated 2‑12‑1997‑CCE, Calcutta‑II, is
appended as Annexure V.
CBEC
decision to allocate the Service Tax Exemption work to TRU
The CBEC
in its Circular No. 69/18/2003‑ST, dated 15th December, 2003 (appended as
Annexure VII) has decided that the work relating to "Service Tax Exemption
under section 93 of the Finance Act, 1994" being handled by the CX4
Section of CBEC shall henceforth be handled by the TRU (Tax Research Unit).
Director General (Service Tax) notified
as Central Excise Officer under section 65(4)
[Notification
No. 46198‑ST GSR 59(E) [F. No. 137/13/97‑CX.4], dated 28‑1‑1998]
In
exercise of the powers conferred by clause (b) of section 2 of the Central
Excise Act, 1944 (1 of 1994) and rule 3 of the Service Tax Rules, 1994 read
with clause (4) of section 65 of the Finance Act, 1994 (32 of 1994), the
Central Board of Excise and Customs hereby appoints the Director General
(Service Tax) as Central Excise Officer and invests him with all the powers to
be exercised by him throughout the territory of India as are exercisable by the
Chief Commissioner of Central Excise, such powers being the powers of a Central
Excise Officer conferred under the Finance Act, 1994 (32 of 1994) and the
Service Tax Rules, 1994 regarding any taxable service.
Service Tax ‑ Communication of
new address of Directorate
[Commissioner of Central Excise and Customs, Cochin I, Trade Notice No. 91/2000(S. T.), dated 28‑8‑2000]
All
concerned are hereby informed that the Directorate of Service Tax Mumbai, has
been shifted from New Central Excise Building, Churchgate, Mumbai to 9th Floor
of Piramal Chambers at Parel, Mumbai with effect from 17‑8‑2000.
The new address and telephone numbers are as under:
Directorate of Service Tax,
9th Floor,
Piramal Chambers,
Jijibhoy
Lane, Lalbaug, Parel,
Mumbai‑400
021.
Tel. No.
4102585 DGST (Direct)
4102584/4102586/4102589
Fax No. 4102587
Further correspondences to the
Directorate may be made in the new address
Service Tax ‑ Monetary limits and powers of adjudication of officers of Central Excise in relation to Service Tax Rules
[C.B.E.
& C. Service Tax Circular No. 30/1/2000, dated 5‑6‑2000]
I am
directed to refer to Service Tax Circular No. 11/5/96, dated 22‑4‑1996
whereby monetary limits for powers of adjudication of Central Excise Officers
of different ranks had been laid down for Service Tax assessment. In pursuance
of CEGAT decision in the case of M/s. Bharati Cellular Ltd. wherein it was held
that the adjudication order passed by the Commissioner of Central Excise under
section 73 are not appealable in the Tribunal, the matter has been re‑examined
and it had now been decided to make following changes in the column relating to
"Designation of Officers" and "Amount of Service Tax
involved" in the Table given in the said circular:
(i) Addl. Commissioner without
limit
(ii) Jt. Commissioner Rs.20lakhs
(iii) ACs./DCs Rs.
5 lakhs
2. There is no change in remaining contents
of the Circular.
Proper Control Over Assessees ‑
Accountability of the Officers
[Raipur
Commissionerate's Standing Order No. 1198 (Service Tax), dated 12‑1‑1998]
1. Due to gradual
enlargement of service tax, and to have proper control over the service tax
assessees, the augmentation and accountability of the officers, it is felt
necessary to prescribe the records and periodical returns in respect of levy,
collection and assessment of service tax.
2. In order to streamline the procedure,
the following instructions are issued for compliance.
(i) As soon as the documents including the quarterly returns are received in the assessment range the same should be diarised. Repeat, no document including quarterly shall escape the entry in daily dak receipt register. This procedure mutatis mutandis applies to despatch of daily dak also.
(ii) For the purpose of
registration each Superintendent, Central Excise, responsible to collect
Service Tax shall maintain the service tax‑wise and Tehsil‑wise
record of registration of service tax assessees in the following proforma.
PROFORMA
Village .........
______________________________________________________________________________________
S. Full
name and complete Location
of the Business Description
No. postal address of the premises
with brief of
services
assessee
showing Shop/ particulars
such as name
House
No., Ward No. of
the House owner,
etc. House
No. Ward No.
etc.
and dimensions of
the
premises and
geographical
situation
as
per the map approved
______________________________________________________________________________________
1 2 3 4
______________________________________________________________________________________
Year Inward Diary No. and Date
of issue of Registration
date
of receipt of registration
certificate
application Number
_____________________________________________________________________________________
5 6 7 8
_____________________________________________________________________________________
How registration certificate Date of
cancellation of Remarks
was sent and despatch No. or suspension or
surrender
and date of
registration certificate
_____________________________________________________________________________________
9 10 11
_____________________________________________________________________________________
RECORD OF ASSESSMENT OF SERVICE
TAX (Service Tax‑wise)
_____________________________________________________________________________________
Name and address of Quarter ending Date of receipt Value of
the assessee alongwith of
the return service
tax
registration No. of the
assessee
____________________________________________________________________________________
1 2 3 4
____________________________________________________________________________________
____________________________________________________________________________________
Amount of service Amount
of service Amount of
service Particulars
tax paid tax assessed tax paid short/ of demand
excess
issued/refund
___________________________________________________________________________________
5 6
7
8
___________________________________________________________________________________
___________________________________________________________________________________
___________________________________________________________________________________
Particulars of payment of Progressive total of duty Initial
of the
demands or refund assessed since 1st
April assessing
officer
to
31st March with
name in
block
letters
___________________________________________________________________________________
9 10 11
___________________________________________________________________________________
(iii) Records of Misc. Receipts Month……….. Year ………. Tax on: ………….
___________________________________________________________________________________
S. No. Date Demand
Misc.
Demands
No. ________________________________________
Nature
i.e. Name and Amount
Fine/P.P./ address
interest of the party
___________________________________________________________________________________
1 2 3 4 5 6
___________________________________________________________________________________
___________________________________________________________________________________
PARTICULARS OF CHALLANS
___________________________________________________________________________________
Name of the Bank Number Date Amount Remarks
___________________________________________________________________________________
7
8 9 10 11
___________________________________________________________________________________
As soon as
the demand is confirmed the details may be entered in Col. No. 1 to 6 and after
the payment is made the details of payments may be mentioned in Col. No. 7 to
10.
(iv) The assessing
Superintendent will complete the assessment of quarterly returns of service tax
and send a copy of the quarterly return to the jurisdictional Assistant Commissioner
and the Chief Accounts Officer, Central Excise, Raipur.
Administrative
machinery for collection ‑ Investigation, etc.
[CCE,
Calcutta‑II, Trade Notice No. 112/97‑S.T., dated 2‑12‑1997]
The
Commissioner of Central Excise, Calcutta‑II has constituted a Cell in the
Head quarter's Office of the Commissionerate to deal with all administrative
and policy matters relating to Service Tax.
2. The Cell is headed by an
Assistant Commissioner of Central Excise. The functions and powers of the Cell will
be:
3. (a) Application for registration in Form ST‑1
received from the assessee shall be acknowledged by an officer of the rank of Superintendent of Central
Excise.
(b) Certificate of
registration to be issued in Form ST‑2 will be issued under the name and
signature of the Assistant Commissioner.
(c) Quarterly return will be assessed by the
Superintendent.
(d) For the purpose of
provisional assessment whenever a request is received, the Assistant
Commissioner will make ‑an order for provisional assessment for the tax.
(e) The powers of assessment
under sections 72, 73, 74 of the Finance Act dealing with best judgment
assessment, value of taxable service, escaping assessment, rectification of
mistakes will be exercised by the Assistant Commissioner. However, whenever
period of 5 years or more is involved under section 73 of the Finance Act, '
1994 (32 of 1994), Commissioner will be required to exercise the powers.
Only these
Officers designated for the purpose of collection of Service Tax will be in
charge of collection of Service Tax for this Commissionerate.
It may be
noted that there shall be no routine visit/checks to the premises of the
assessees of Service Tax.
However,
the Assistant Commissioners in case of necessities for verification or investigation
will authorise officers subordinate in rank to him to visit such premises.
Again, the
power of search will be exercised by the Assistant Commissioners of Central
Excise with the approval of the Commissioner. Copy of Notification No. 1/94‑Service
Tax, dated 28‑6‑1994, Notification No. 3/94Service Tax, dated 30‑6‑1994
and 7/96‑Service Tax, dated 31‑10‑1996 already circulated
vide T.N. No. 105/ST‑1/CE/PRO/Cal‑11/96, dated 9‑12‑1996
for information.
This Trade
Notice supersedes the earlier Para 5 of T. Notice No. 105/ST1/CE/PRO/Cal‑II/1996
of 9‑12‑1996.
Power of Adjudication of Central Excise
Officers under section 33 and section 11A of the Central Excise Act, 1944 ‑
Instruction ‑ Regarding
I am
directed to say that the Board has decided to review the Power of Adjudication
of the Central Excise officers and the monetary limit prescribed under section
33 and section 11A of the Central Excise Act, 1944 with the objective of
expeditious adjudication of cases. For this purpose, the Board has decided to
prescribe the uniform monetary limit to different categories of officers for
the purpose of deciding the competence of adjudication of cases without
differentiating whether or not cases involve fraud, collusion, any wilful
misstatement, suppression of facts or contravention of Central Excise Act/Rules
with an intent to evade duty and/or where extended period has been invoked. It
has also been decided by the Board to enhance the monetary limit of the amount
of duty involved from the present level for different categories of officers
for adjudication cases.
2. Accordingly, the Board has decided to
(i) Have uniform monetary
limits for adjudication of Central Excise cases under section 11A and/or section
33 of the Central Excise Act, 1944, whether or not the cases involve fraud,
collusion or any wilful misstatement or suppression of facts, or contravention
of any of the provisions of the Act or of the Rules made thereunder with intent
to evade payment of duty and whether or not extended period has been involved.
(ii) Prescribe monetary
limits for adjudication of show casue notices relating to classification and
valuation of excisable goods to different categories of officers. Prior to this
circular, Deputy/ Assistant Commissioners were competent to adjudicate show
cause notices relating to determination of classification and valuation without
any monetary limit of the amount of duty involved.
(iii) Prescribe monetary
limits for adjudication of show cause notices relating to CENVAT credit cases
for different categories of officers. Prior to this Circular Deputy/ Assistant
Commissioenrs are competent to adjudicate show cause notices relating to CENVAT
credit without any monetary limit of the amount of credit involved.
3. Attention is invited to sub‑para 2.1 of Part II (Adjudication) of the Central Excise Manual issued on 1st September, 2001. To give effect to the proposed changes, for the said sub‑para 2.1 of Part‑II (Adjudication) of the Central Excise Manual, the following shall be substituted, namely:
2.1 Adjudication of
confiscation and penalty has to be done by Officers specified in section 33 of
the Central Excise Act, 1944. Central Excise Officers have the power to
determine duty short paid or not paid, erroneously refunded under section 11A
of the said Act. For this purpose, the Board has decided that the powers of
adjudication and determination of duty shall be exercised, based on monetary
limit (duty involved in a case) as under:
A. All cases involving
fraud, collusion, any wilful mis‑statement, suppression of facts or
contravention of Central Excise Act/Rules with an intent to evade duty and/or
where extended period has been invoked in show cause notices (including
classification and valuation of excisable goods and CENVAT credit cases) will
be adjudicated as follows:
|
Central Excise Officers |
Powers
of Adjudication (Amount
of duty involved) |
|
Deputy/ Assistant Commissioners |
Upto Rs. 5 lakhs |
|
|
|
|
Joint Commissioners |
Above Rs. 5 lakhs and upto Rs. 20 laklas |
|
Additional Commissioners |
Above Rs. 20 lakhs and upto Rs. 50 lakhs |
|
Commissioners |
Without limit |
B. Cases which do not fall under the
Category (A) above including all cases relating to determination of
classification and valuation of excisable goods and CENVAT credit will be
adjudicated as follows:
|
Central Excise Officers |
Powers
of Adjudication (Amount
of duty involved) |
|
Deputy/ Assistant Commissioners |
Upto Rs. 5 lakhs |
|
Joint Commissioners |
Above Rs. 5 lakhs and upto Rs. 20 lakhs |
|
Additional Commissioners |
Above Rs. 20 lakhs and upto Rs.50lakhs |
|
Commissioners |
Without limit |
C. Cases related to issues
mentioned under first proviso to section 35B(1) of Central Excise Act, 1944
would be adjudicated by the Additional/joint Commissioners without any monetary
limit.
4. It is clarified that in
view of the above modifications, all cases including cases relating to
determination of classification and valuation and cases pertaining to CENVAT
credit whether or not involving fraud, collusion, wilful mis‑statement,
suppression of fact or contravention of Central Excise Act/Rules with intent to
evade duty and/or where extended period has been invoked will be treated
uniformly and the prescribed monetary limit is applicable to all cases for the
purpose of adjudication.
5. All previous Board's Circular relating to adjudication of show cause notices are hereby rescinded/modified to above extent.
6. In case different show
cause notices have been issued on the same issue answerable to different
adjudicating authorities, attention is invited to CBEC's Circular No. 362/78/97‑CX,
dated 9‑12‑1998 (1998 (97) ELT T3), whereby it has been clarified
that all the show cause notices involving the same issue will be adjudicated by
the adjudicating authority competent to decide the cases involving the highest
amount of duty.
7. The value of goods/
conveyance liable to confiscation will not alter the above powers of
adjudication, which shall solely depend upon the amount of duty/CENVAT credit
involved in the offending goods.
8. Regarding issue of show
cause notices, it is clarified that in respect of all cases, whether or not
fraud, collusion, wilful mis‑statement, suppression of fact or
contravention of Central Excise Act/Rules with intent to evade duty and/or
where extended period has been invoked i.e. cases falling under any category
(A), (B) or (C) of Para 3 above, the show cause notice shall be approved in
writing and singed by the officer comptent to adjudicate the said show cause
notice. This instruction will come into effect prospectively i.e. from the date
of issue of this Circular.
9. All previous Board's
Circulars relating to issue of show cause notices are hereby rescinded/
modified to the above extent.
10. It is clarified that
notwithstanding this revision, in all cases where the personal hearing has been
completed, orders will be passed by the Adjudicating Authority before whom the
hearing has been held. Such orders should normally be issued within a month of
the date of completion of the personal hearing,
11. In all cases where
personal hearing is yet to be commenced, the adjudications should be done by
the appropriate level of officers as per the revised instructions. An immediate
exercise should be undertaken to take stock of the present pendencies and the
transfer of relevant files and records to respective adjudicating authorities
and the exercise of transfer of case records should be completed by 20th
October, 2003, under proper receipt. The recast figures should be reflected in
the Monthly Technical Report of October, 2003, which is to be submitted in
November, 2003.
12. The Chief Commissioners
are requested to report the number of cases, which will go out of the
jurisdiction of officers of different levels as a result of these
modifications.
Please
refer to Circular No. 661/52/2002‑CX, dated 11‑9‑2002 issued
under File No. 137/8/2001‑CX‑4 on the subject mentioned above.
2. It has been decided by
the Board that the work relating to "Service Tax exemptions under section
93 of the Finance Act 1994" being handled by the CX4 Section shall
henceforth be handled by the TRU.
Notification No. 3/2004‑ST [F. No. 137/14/2003‑CX‑4], dated 11‑3‑2004, as corrected by corrigendum, dated 29th March, 2004*
In
exercise of powers conferred by clause (b) of section 2 of the Central Excise
Act, 1944 (1 of 1944) and rule 3 of the Service Tax Rules, 1944, read with
clause (4) section 65 of the Finance Act, 1994 (32 of 1994), the Central Board
of Excise and Customs hereby appoints the officers mentioned in the column (2)
of the Table below as Central Excise Officers and invests them with all the
powers to be exercised by them throughout the territory of India as are
exercisable by the Central Excise Officer of the corresponding rank as
specified in the column (3) of the said Table, such powers being the powers of
a Central Excise Officer conferred under the Finance Act, 1994 (32 of 1994) and
the Service Tax Rules, 1994 regarding any taxable service.
|
S. No. |
Designation |
Jurisdiction |
|
(1) |
(2) |
(3) |
|
1. |
Director General, Central Excise Intelligence |
Chief Commissioner of Central Excise for whole of India |
|
2. |
Additional Director General, Central Excise Intelligence |
Commissioner of Central Excise for whole of India |
|
3. |
Additional Director, Central Excise Intelligence |
Additional Commissioner of Central Excise for whole of
India |
|
4. |
Joint Director, Central Excise Intelligence |
joint Commissioner of Central Excise for whole of India |
|
5. |
Deputy Director, Central Excise Intelligence |
Deputy Commissioner of Central Excise for whole of India |
|
6. |
Assistant Director, Central Excise Intelligence |
Assistant Commissioner of Central Excise for whole of
India |
|
7. |
Superintendent, Central Excise Intelligence |
Superintendent Central Excise for whole of India |
|
8. |
Inspector, Central Excise Intelligence |
Inspector of Central Excise |
Monetary limits and powers of
adjudication of officers of Central Excise in relation to Service Tax Rules,
1994 ‑ Regarding
Kindly
refer to Board's Circular Nos. 11/5/96, dated 22nd April, 1996 and 30‑1‑2000,
dated 6th June, 2000 on the above mentioned subject.
1. Any orders passed by
Addl. Commissioners/joint Commissioners can neither be revised (under section
84) nor can it be appealed before any appellate authority (under section 85 and
under section 86). Therefore, in order to avoid problems of appeals against the
orders passed by Joint Commissioners/ Additional Commissioners/ Commissioners
of Central Excise, an amendment was carried out in section 73 of the Finance
Act, 1994 on 16‑7‑2001, which limited the authority to ACs/DCs of
Central Excise for issuing the Show Cause Notices for short levy of service tax
and also determination of such short levy by way of adjudication.
2. In view of the above, the matter of power of adjudication of officers of Central Excise in relation to Service Tax Rules, 1994 was re‑examined and it has now been decided by the Board that adjudication of all the cases relating to Service Tax may be carried out only by the jurisdictional ACs/DCs of the Central Excise as per section 73 of the Finance Act, 1994.
3. The above referred circulars, dated 22‑4‑1996
and 6‑6‑2000 stand withdrawn and superceded.
4. The field formations may suitably be
informed.
[K1]The above notification was earlier issued under Central Excise No. 7/2004‑CE, dated 11‑32004, which is now by corrigendum dated 29‑3‑2004 changed to Notification No. 3/2004-ST, dated 11‑3‑2004.