TMI Blog2013 (10) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... cularly one in the nature of Writ of Mandamus declaring the action of the respondents in proposing to impose service tax on the petitioner for providing Air Conditioning facility to its customers and issuing summons in C.No. IV/5/119/Bar/Vskp/12/AE.1, dated 17.9.2013 as illegal, arbitrary and without power and set aside the same and consequently direct the respondents not to impose any service tax on the petitioner for providing Air Conditioning facility to its customers and to pass such other order or orders as this Hon ble Court may deem fit and proper in the circumstances of the case. In order to obtain the above relief, the only material which has been placed before us to demonstrate that action is being taken to impose service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... things which are relevant to the above inquiry. You are hereby summoned under Section 14 of Central Excise Act, 1944 to appear before me in person on the 01st day of October, 2013 at 1200 hrs at Room No.207, II Floor, NEW CENTRAL EXCISE BUILDING, PORT AREA, VISAKHAPATNAM-530035 to give evidence or to make statement truthfully on such matters concerning the inquiry as you may be asked and to produce the documents and things mentioned in the schedule below, for my examination. If you fail to obey this summons and intentionally omit to attend to give evidence to make statements you will be liable to be punished under the provisions of Sections 174 and 175 of Indian Penal Code. SCHEDULE i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erson either prospective assessee or a third party . If we read the language employed in Section 14 of the Act, then we can have a presumption without any doubt that the authorities have only issued summons intending to enquire into alleged evasion. Therefore, the petitioner will appear before the authority concerned to know what is the real intention of the issuing authority vis- -vis its nexus and if the real intention of the issuing authority is to proceed against the petitioner as a proposed assessee or payee of evaded tax, obviously at that stage, the aforesaid judgment of the Kerala High Court would be absolutely relevant. Therefore, we think that at this stage, the petitioner shall go to the Officer concerned, who has issued the summ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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