https://www.taxtmi.com/circulars?id=2318 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. en-us Mon, 26 Feb 2007 00:00:00 +0530 Wed, 04 Jan 2012 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2318 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. Circulars Service Tax Mon, 26 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2318