Executive Summary:
This document contains two notifications from the Ministry of Finance's Department of Revenue. The first notification, No. 47/2016-Central Excise (N.T.), amends a previous notification regarding central excise rules. The second notification, No. 44/2016-Service Tax, amends a previous notification regarding service tax and the powers of Central Excise Officers. Both notifications are effective as of September 28, 2016.
Key Points / Main Content:
Central Excise Amendment:
* Notification No. 47/2016-Central Excise (N.T.) amends notification No. 30/2014-Central Excise (N.T.), dated October 14, 2014.
* The amendment substitutes entries in column 4 of the table within the original notification, against serial numbers 1 to 7, with "Audit, issue of Show Cause Notice and Adjudication."
Service Tax Amendment:
* Notification No. 44/2016-Service Tax amends notification No. 30/2005-Service Tax, dated August 10, 2005.
* The amendment substitutes the table in the original notification, which specifies the amount of service tax or CENVAT credit based on the rank of the Central Excise Officer.
* The new table specifies adjudication limits for Superintendents, Assistant Commissioners/Deputy Commissioners, Joint Commissioners/Additional Commissioners, and Commissioners.
* Superintendent: Not exceeding rupees ten lakh (excluding cases related to taxability/valuation of services or extended periods of limitation).
* Assistant/Deputy Commissioner: Not exceeding rupees fifty lakh (except cases where Superintendents are empowered to adjudicate).
* Joint/Additional Commissioner: Rupees fifty lakh and above, but not exceeding rupees two crore.
* Commissioner: Without limit.
Impact Analysis:
Central Board of Excise and Customs:
* Impact: Responsible for implementing and enforcing the amended regulations.
* Action Required: Update internal guidelines and procedures to reflect the changes in adjudication powers.
Central Excise Officers:
* Impact: Their authority and responsibilities regarding audit, show cause notices, adjudication, and service tax cases are affected.
* Action Required: Familiarize themselves with the new limits and guidelines for adjudication.
Taxpayers:
* Impact: Subject to the amended regulations concerning central excise and service tax.
* Action Required: Understand how the changes in adjudication powers may affect them in case of disputes or assessments.
Key Entities Referenced
Central Excise Act, 1944: A law that pertains to central excise duties in India.
Central Excise Rules, 2002: Rules pertaining to central excise duties.
Central Board of Excise and Customs: Government agency responsible for the administration of indirect taxes (now called Central Board of Indirect Taxes and Customs).
Ministry of Finance, Department of Revenue: The department within the Ministry of Finance responsible for revenue collection.
Finance Act, 1994: Indian law pertaining to finance and taxation.
New Delhi: The location where the notification was issued, New Delhi, Delhi
G.S.R. 926E: A notification number related to Central Excise.
SHANKAR PRASAD SARMA: Under Secretary who signed the notification.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 686] ubZ fnYyh] cq/okj] flrEcj 28] 2016@vkf'ou 6] 1938
No. 686] NEW DELHI, WEDNESDAY, SEPTEMBER 28, 2016/ ASVINA 6, 1938
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021)व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016)ल ी, 28 िसत(cid:7013)ब र, 2016
स.ं 47/2016- के(cid:7008)(cid:7076) ीय उ(cid:7004) पाद श(cid:7016)ु क (xS- VS-)
सा.का.िन. 926 (अ).- के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016)क अिधिनयम, 1944 (1944 का 1) क(cid:7409) धारा 2 के उपवा(cid:6989) य
(ख), क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क िनयमावली के िनयम 3 के उपिनयम (1) के साथ प(cid:7407)ठत के तहत (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298) का (cid:7079)योग
,rn~}kjk
करते (cid:7263)ए, क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क एवं सीमा शु(cid:7016) क बोड(cid:6981) , भारत सरकार, िव(cid:7004)त मं(cid:7074)ालय (राज(cid:7021) व िवभाग) क(cid:7409)
अिधसूचना सं. 30/2014-क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क (गै. टै.), (cid:7408)दनांक 14 अ(cid:6989) तूबर, 2014, िजसे सा.का.िन. 724 (अ)
(cid:7408)दनांक 14 अ(cid:6989) तबू र, 2014 के तहत भारत के राजप(cid:7074), असाधारण म(cid:7286) (cid:7079)कािशत (cid:7408)कया गया था, म(cid:7286) और आग े
िन(cid:7013) निलिखत संशोधन करता ह,ै यथा-
उ(cid:6989) त अिधसूचना म(cid:7286), सारणी म(cid:7286), (4) म(cid:7286), (cid:7059)म सं. 1 से 7 के सम(cid:6979) िन(cid:7013) निलिखत (cid:7079)िवि(cid:7020) टय(cid:7298) को (cid:7079)ित(cid:7021) थािपत
(cid:7408)कया जाएगा, यथा-
¶लेखा परी(cid:6979)ा, कारण बता(cid:7312) नो(cid:7407)टस(cid:7298) का जारी (cid:7408)कया जाना और (cid:7008) याय िनण(cid:6981)यन¸
[फा. सं. 267/40/2016-सीए(cid:6989) स 8]
शंकर (cid:7079)साद शमा(cid:6981), अवर सिचव
4633GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नोट:- (cid:7079)धान अिधसूचना सं. 30/2014-क(cid:7286)(cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क (ग.ैटै.) (cid:7408)दनांक 14 अ(cid:6989) तबू र, 2014 को सा.का.िन.
724(अ) (cid:7408)दनांक 14 अ(cid:6989)त ूबर, 2014 के तहत भारत के राजप(cid:7074), असाधारण, के भाग-II, खंड-3 उपखंड (i) म(cid:7286)
(cid:7079)कािशत (cid:7408)कया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 28th September, 2016
No. 47/2016 - Central Excise (N.T.)
G.S.R. 926(E).Ñ In exercise of the powers conferred by clause (b) of section 2 of the Central
Excise Act, 1944 (1 of 1944), read with sub-rule (1) of rule 3 of the Central Excise Rules, 2002, the
Central Board of Excise and Customs, hereby makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department of Revenue)
No. 30/2014-Central Excise (N.T.) dated the 14th October, 2014, published in the Gazette of India,
Extraordinary, (cid:101)(cid:118)(cid:100)(cid:105) number G.S.R. 724 (E) dated, the 14th October, 2014, namely:-
In the said notification, in the TABLE, in column (4), for the entries, against serial number 1 to
7, the following entries shall be substituted, namely:-
“Audit, issue of Show Cause Notice and Adjudication”.
[F. No. 267/40/2016-CX.8]
SHANKAR PRASAD SARMA,Under Secy.
Note: - The principal notification No. 30/2014-Central Excise (N.T.), dated the 14th October, 2014
was published in the Gazette of India, Extraordinary, Part II, section 3, sub-Section (i) (cid:118)(cid:100)(cid:105)(cid:101) number
G.S.R. 724 (E), dated the 14th October, 2014.
(के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद श(cid:7016)ु क एव ंसीमा श(cid:7016)ु क बोड(cid:6981))
अिधसचू ना
नई (cid:7408)द(cid:7016) ली, 28 िसत(cid:7013) बर, 2016
सं. 44/2016-सवे ा कर
सा.का.िन. 927 (अ). — िव(cid:7004)त अिधिनयम, 1994 (1994 का 32) क(cid:7409) धारा 83क के तहत (cid:7079)द(cid:7004) त शि(cid:7334)य(cid:7298)
,rn~}kjk
का (cid:7079)योग करते (cid:7263)ए के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क एवं सीमा शु(cid:7016)क बोड,(cid:6981) , भारत सरकार, िव(cid:7004) त मं(cid:7074)ालय, राज(cid:7021)व
िवभाग क(cid:7409) अिधसूचना सं. 30/2005-सवे ा कर, (cid:7408)दनांक 10 अग(cid:7021)त , 2005, िजसे सा.का.िन. 527 (अ), (cid:7408)दनांक 10
अग(cid:7021)त , 2005 के (cid:7367)ारा (cid:7079)कािशत (cid:7408)कया गया था, म(cid:7286) और आगे िन(cid:7013)न िलिखत संशोधन करता ह,ै यथा :-
उ(cid:6989) त अिधसूचना म,(cid:7286) सारणी के (cid:7021) थान पर िन(cid:7013)न िलिखत सारणी को (cid:7079)ित(cid:7021) थािपत (cid:7408)कया जाएगा, यथा:-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
“सारणी
(cid:7059). के(cid:7008) (cid:7076)ीय उ(cid:7004) पाद शु(cid:7016) क अिधकारी िव(cid:7004) त अिधिनयम, 1994 के अंतग(cid:6981)त जारी नो(cid:7407)टस म(cid:7286) िविन(cid:7416)द(cid:7020) ट सेवा
सं. का पदनाम
कर या सेनवेट (cid:7059)ेिडट क(cid:7409) रािश।
(1) (2) (3)
1. अधी(cid:6979)क 10 लाख :i;s से अनिधक (िजसम(cid:7286) सवे ा कर क(cid:7409) दये ता या सेवा(cid:7312) के
मू(cid:7016) यांकन स े संबंिधत मामले और ऐसे मामले िजनम(cid:7286) (cid:7408)क सीमा अविध
को बढ़ाया गया हो नह(cid:7277) आत ेह)(cid:7289) ।
2. सहायक आयु(cid:6989) त या उप-आयु(cid:6989) त 50 लाख :i;s से अनिधक (उन मामल(cid:7298) को छोड़कर िजनम(cid:7286) अधी(cid:6979)क
को िनण(cid:6981)य करने क(cid:7409) शि(cid:7334) (cid:7079)ा(cid:7009) त ह)ै ।
3. संयु(cid:6989) त आयु(cid:6989) त या अपर आयु(cid:6989) त 50 लाख :i;s से अिधक और 2 करोड़ :i;s से अ निधक।
4. आयु(cid:6989) त कोई सीमा नह(cid:7277)।”.
[फा- सं. 267/40/2016-सीए(cid:6989) स 8]
शंकर (cid:7079)साद शमा(cid:6981), अवर सिचव
नोट : (cid:7079)धान अिधसचू ना सं. 30/2005- सवे ा कर, (cid:7408)दनाकं 10 अग(cid:7021)त , 2005 को सा.का.िन. 527 (अ), (cid:7408)दनांक 10
अग(cid:7021)त , 2005 के (cid:7367)ारा भारत के राजप(cid:7074), असाधारण के, भाग II, ख(cid:7003)ड 3, उप-ख(cid:7003) ड (i) म(cid:7286) (cid:7079)कािशत (cid:7408)कया
गया था और इसम(cid:7286) अंितम बार अिधसूचना सं. 48/2010- सेवा कर, (cid:7408)दनांक 8 िसत(cid:7013) बर, 2010 के अंतग(cid:6981)त
सा.का.िन. 738 (अ), (cid:7408)दनांक 8 िसत(cid:7013) बर, 2010 के (cid:7367)ारा संशोधन (cid:7408)कया गया था ।
(Central Board of Excise and Customs)
NOTIFICATION
New Delhi, the 28th September 2016
No.44 /2016- Service Tax
G.S.R. 927 (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
amendment in the notification of the Government of India, Ministry of Finance, Department of
Revenue, No. 30/2005 – Service Tax, dated the 10th August 2005, published vide number 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. Rank of the Central Excise Officer Amount of service tax or CENVAT credit
No. specified in a notice issued under the
Finance Act 1994.
(1) (2) (3)
(1) Superintendent Not exceeding rupees ten lakh (excluding
the cases relating to taxability of services
or valuation of services and cases involving
extended period of limitation).
(2) Assistant Commissioner or Deputy Not exceeding rupees fifty lakh (except
Commissioner cases where Superintendents are
empowered to adjudicate).
(3) Joint Commissioner or Additional Rupees fifty lakh and above but not4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Commissioner exceeding rupees two crore.
(5) Commissioner Without limit.”
[F. No. 267/40/2016 –Cx.8]
SHANKAR PRASAD SARMA, Under Secy.
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. 48/2010–
Service Tax, dated 8th September, 2010, vide G.S.R. 738 (E) dated 08th September 2010.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.