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TMI Blog2016 (4) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... and to quash the summons issued by the respondent to the petitioners dated 30.10.2015 and 27.10.2015 under Section 14 of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994. 3. The petitioners are the Directors of M/s.Tecpro Systems Limited. M/s.Tecpro Systems Limited is registered with Service Tax at New Delhi for providing taxable services. On 30.03.2015, the office premises of M/s.Tecpro was searched on the basis of specific information that the Company has been collecting Service Tax from their customers, but not been depositing the same with the Government Exchequer. The respondent sent summons to the petitioners, under Section 14 of the Central Excise Act, 1944 read with Section 83 of the Finance Act, dated 30. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994, the petitioners tendered their voluntary statements wherein they admitted the non-payment of Service Tax by the Company. They also undertook to discharge the outstanding Service Tax liability shortly. Further, the petitioners also undertook to furnish the documents in connection with the investigation. According to the respondent, the investigation in the matter could not be carried forward because of the non-cooperation of the parties. The summons dated 27.10.2015 and 30.10.2015 were issued to the petitioners as part of the on-going investigation proceedings. Further, according to the respondent, the Company has not paid the Service Tax regularly since 2013-14 inspite of the fact that they continue to provide taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... summons issued by the respondent are vague and are liable to be set aside. Further, the learned counsel also submitted that the petitioners having appeared before the respondent for investigation, pursuant to the summons issued by the respondent on 27.10.2015 and 30.10.2015, they cannot now take a stand that the summons are bad. 7. On a perusal of the statements made by the petitioners, it is clear that they have specifically admitted the non-payment of Service Tax by the Company and they also undertook to discharge the outstanding Service Tax liability shortly. The statements were made by the petitioners pursuant to the summons issued by the respondent on 27.10.2015 and 30.10.2015. Having given such voluntary statements before the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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