Prior written permission for summons: supervisory authorization and written reasons now required before issuing service tax summons. Summons in specified service tax cases require prior written permission from an officer not below the rank of Assistant Commissioner, with the reasons for issuance recorded in writing; the amendment substitutes Assistant Commissioner for Deputy Commissioner and directs strict compliance and circulation to all officers.
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Prior written permission for summons: supervisory authorization and written reasons now required before issuing service tax summons.
Summons in specified service tax cases require prior written permission from an officer not below the rank of Assistant Commissioner, with the reasons for issuance recorded in writing; the amendment substitutes Assistant Commissioner for Deputy Commissioner and directs strict compliance and circulation to all officers.
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