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TMI BlogIssue of summonsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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? - Reply By KASTURI SE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... THI - The Reply = 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letters. - Reply By KASTURI SETHI - The Reply = Sh.R.V. Perumal Ji, Also go through the following circulars :- Summons in Service tax matters - Instructions Letter F. No. 137/39/2007-CX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 - Reply By YAGAY andSUN - The Reply = In our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... By RV PERUMAL - The Reply = THANK YOU SIR - Issue of summons - Query Started By: - RV PERUMAL Dated:- 28-5-2021 Service Tax - Got 4 Replies - Service Tax - Discussion Forum - Knowledge Sharing, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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