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<h1>New Guidelines for Issuing Summons in Service Tax Matters: Assistant Commissioner Approval Required, Replacing Deputy Commissioner.</h1> The circular from the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, dated November 21, 2008, modifies previous instructions on issuing summons in service tax matters. It specifies that the authority to grant permission for issuing summons now lies with an officer not below the rank of Assistant Commissioner, replacing the previous requirement of a Deputy Commissioner. This change requires written permission and documented reasons for the summons. The instruction emphasizes strict compliance and dissemination among relevant officers.