Issuance of summons in service tax matters-regarding - Service Tax - F.No. 137/39/2007-CX-4

F.No. 137/39/2007-CX-4Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi. Dated : November 21, 2008 Subject: issuance of summons in service tax matters-regarding Kind attention is drawn to the instructions issued vide letter even No. and dated 26th February, 2007 on the subject mentioned above (copy enclosed). In partial modification of the said instructions in para (2) , instead of Deputy Commissioner, the words Assistant Commissioner should be substituted . Now para 2 (c) would read as: (c) " In cases mentioned under (b) above, the summons should be issued after obtaining prior written permission from an officer not below the rank of Assistant commissioner with reasons for issuance of summons to be recorded in writing." The above instruction may kindly brought to the notice of all officers for strict compliance (Gautam Bhattacharya) Commissioner (Service Tax)