Issue of summons

[RV PERUMAL]

Whether a summons can be issued when the subject matter is pending adjudication under Service Tax enactment and personal hearing in the adjudication proceedings is already made?

AI Summary

Can summons be issued if a service tax matter is pending adjudication post-hearing? Opinions vary on compliance and new facts. A discussion on whether summons can be issued when a service tax matter is pending adjudication and a personal hearing has already occurred. One participant argues that summons can be issued if the case has not been adjudicated and there is non-compliance with prior communications. Another participant suggests reviewing specific circulars related to summons in service tax matters. A different opinion states that if the matter is subjudice, summons should not be issued unless new facts emerge that were previously suppressed. The original inquirer expresses gratitude for the insights shared.