New Guidelines Limit Unnecessary Summons in Service Tax Cases; Require Higher Approval and Documentation to Prevent Harassment.

The Board has observed that summons are frequently issued in service tax matters unnecessarily, causing stress and potential harassment. To address this, the Board directs that information or documents should typically be requested via phone or letter. Summons should only be issued if these methods fail, if revenue interests are at risk, or if personal presence is essential, and must be authorized by a Deputy Commissioner or higher. If prior written permission is not feasible, oral permission should be documented. Officers must report on proceedings to ensure no harassment occurs, and non-compliance with these instructions will be taken seriously.