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ISSUANCE OF SUMMONS IN SERVICE TAX MATTERS

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 6-8-2015 Last Replied Date:- 14-8-2015 - Section 83 of Finance Act, 1994 makes certain provisions of Central Excise Act, 1944 applicable to service tax. The issuance of summons is governed by section 14 of the Central Excise Act. While the field officers resort to issue of summons under section 14 even for seeking information or documents, to service providers and even to other persons who are not registered with the department, the harsh and lega .....

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ould be resorted to, only when the abovementioned 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; In cases mentioned under (b) above, the summons should be issued after obtaining prior written permission from an officer not below the rank of Deputy Commissioner with reasons for issuance o .....

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d, and the officer authorizing issuance of summons must satisfy himself that no harassment has been caused during the visit of the person summoned to the office. CBEC has vide Instruction F. No. 207/07/2014-CX 6 dated 20.01.2015 issued instructions regarding issue of summons in Central Excise and Service Tax matters to discourage issuance of summons to senior management of assessees in a routine manner and in cases where demand is in dispute. It emphases that use of summons should be made only a .....

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utine manner to call for material evidence/ documents. Besides, summons have been issued to enforce recovery of dues, which are under dispute. As per Section 14 of Central Excise Act, 1944, summons can be used in an inquiry for recording statements or for collecting evidence/ documents. While the evidentiary value of securing documentary and oral evidence under the said legal provision can hardly be over emphasized, nevertheless, it is desirable that summons need not always be issued when a simp .....

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both Central Excise and Service Tax matters: - (i) Power to issue summons are generally exercised by Superintendents, though higher officers also issue summons. Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of Assistant Commissioner with the reasons for issuance of summons to be recorded in writing; (ii) Where for operational reasons it is not possible to obtain such prior written permission, oral/telephonic permission fro .....

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