Issue of summons, Service Tax

[RV PERUMAL]

Whether a summons can be issued when the subject matter is pending adjudication under Service Tax enactment and personal hearing in the adjudication proceedings is already made?

Posts / Replies

[KASTURI SETHI]

Summons can be issued. Personal hearing has been held but the case has not been adjudicated. Summons are issued at last resort, especially, in the event of non-compliance of simple letters.

[KASTURI SETHI]

Sh.R.V. Perumal Ji,

Also go through the following circulars :-

Summons in Service tax matters - Instructions

Letter F. No. 137/39/2007-CX-4, dated 26-2-2007

Summons in Central Excise and Service Tax matters - Instructions

Instruction F. No. 207/07/2014-CX-6, dated 20-1-2015

[YAGAY andSUN]

In our view, if matter is subjudice, then summons cannot be issued untill unless there are new facts which comes to the knowledge of Department and if such facts were suppressed in subjudice matter.

[RV PERUMAL]

THANK YOU SIR