TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New Guidelines Limit Summons Use in Excise and Service Tax; Prioritize Polite Requests Over Summons for Document Collection.</h1> The circular from the Central Board of Excise & Customs addresses the issuance of summons in Central Excise and Service Tax matters. It highlights that summons under Section 14 of the Central Excise Act, 1944, have been routinely issued to senior company officials for document collection and dispute recovery. The circular advises that summons should be a last resort, suggesting polite letters for document requests. Guidelines include requiring written permission for summons issuance, documenting proceedings, and avoiding summoning senior management unless their involvement in revenue loss is evident. Compliance with these instructions is mandatory, with non-compliance taken seriously.
TaxTMI 
TaxTMI 
