Summons in service tax matters should be exceptional, authorized and accompanied by written reasons and safeguards. Issuance of summons in service tax matters is limited: routine information requests should be by telephone or letter; summons only when those means fail, revenue is jeopardized, or personal presence is essential. Prior written permission of an officer not below Deputy Commissioner is required with reasons recorded; if impracticable, oral permission must be reduced to writing promptly. The issuing officer must report proceedings and the authorizing officer must ensure no harassment occurred. Non-compliance will be viewed seriously.