2026-VIL-119-CAL-ST
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SERVICE TAX High Court Cases

Service Tax - Jurisdiction of Superintendent to adjudicate cases involving extended period of limitation - The petitioners had been found liable to pay service tax, education cess, and secondary and higher education cess by the Superintendent of Central Tax Commissionerate - Whether the Superintendent had the jurisdiction to adjudicate the petitioners' case, which involved issues of extended period of limitation and taxability of services - HELD - The Superintendent lacks jurisdiction to adjudicate the petitioners' case. The CBEC Circular no. 1049/37/2016-CX dated September 29, 2016 clearly states that cases involving "taxability, classification, valuation and extended period of limitation" shall be kept out of the purview of adjudication by Superintendents, and such cases up to Rs. 10 lakhs shall be adjudicated by the Deputy/Assistant Commissioner. In the present case, the notice to the petitioners had invoked the extended period of limitation, and the order impugned was also passed based on the extended period of limitation. Therefore, the Superintendent clearly lacked jurisdiction to adjudicate the petitioners' case. The inherent lack of jurisdiction would render the order passed by the Superintendent a nullity, and the petitioners' participation in the proceedings before the Superintendent would not have conferred jurisdiction on the authority. Accordingly, the order impugned is set aside, as it was passed without jurisdiction - The writ petition is allowed
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