Issuance of summons in service tax matters - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... documents pertaining to service tax cases/matters, officers of field formations or intelligence agencies resort to issuance of summons ( u/s 14 of the Central Excise Act, 1944 as is made applicable in service tax cases u/s 83 of the Finance Act, 1994 ) to either service taxpayers or to persons who are not registered with the department. From the nature of information/documents called for, it .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... all or by way of sending a simple letter; (b) Issuance of summons should be resorted to, only when the above mentioned modes of communications are found to be ineffective or are likely to jeopardize revenue interest or when it is essential to ensure personal presence of the person concerned to tender evidence or record statement in connection with a service tax evasion case; (c) In cases menti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X