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Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Validity of summon u/s 14 - registration under service tax - The ...


Range Superintendent Can Summon Petitioner u/s 14 to Ensure Compliance and Prevent Misuse of Service Tax Act.

April 9, 2019

Case Laws     Service Tax     HC

Validity of summon u/s 14 - registration under service tax - The Range Superintendent, being the registration issuing authority, is well within its competence to summon the petitioner to ascertain that there is no misuse of the provision of the Act.

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