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2016 (4) TMI 847 - HC - Service TaxSeeking quash of summons - Section 14 of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 - Non-payment of Service tax by the company - Held that:- having given voluntary statements before the respondent, the petitioners cannot now take a stand that the summons are vague and they are liable to be set aside. It is also pertinent to note that the petitioners have appeared before the respondent for enquiry pursuant to the summons issued and explained their case before the respondent. The petitioners could have produced all the relevant records before the respondent and made their submissions, instead, after giving voluntary statements admitting the non-payment of the Service Tax and giving an undertaking to discharge the outstanding Service Tax liability, they cannot seek for quashing of the summons. It is open to the petitioners to produce all the relevant records before the respondent and file their objections and contest the matter in accordance with law. - Decided against the petitioner
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