https://www.taxtmi.com/caselaws?id=253694 A summons issued under Section 14 of the Central Excise Act, 1944 for inquiry into alleged service tax non-payment or evasion does not, by itself, establish that adjudicatory or recovery proceedings have been initiated against the person summoned. The provision permits summons to any person, including a prospective assessee or third party, for examination and production of documents. On that basis, mere issuance of summons was treated as insufficient to presume coercive tax proceedings, and interim protection from coercive steps was preserved for a limited period while the petitioner was directed to appear before the authority. en-us Thu, 20 Feb 2014 00:00:00 +0530 Mon, 01 Dec 2014 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253694 A summons issued under Section 14 of the Central Excise Act, 1944 for inquiry into alleged service tax non-payment or evasion does not, by itself, establish that adjudicatory or recovery proceedings have been initiated against the person summoned. The provision permits summons to any person, including a prospective assessee or third party, for examination and production of documents. On that basis, mere issuance of summons was treated as insufficient to presume coercive tax proceedings, and interim protection from coercive steps was preserved for a limited period while the petitioner was directed to appear before the authority. Case-Laws Service Tax Thu, 20 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253694