https://www.taxtmi.com/article/detailed?id=6373 Issuance of summons in service tax matters follows Central Excise procedural provisions, relying on Section 14 for compelling attendance and evidence. Administrative instructions require summons only as a last resort after informal requests fail, mandate prior written permission of a senior officer (or recorded oral permission if impracticable), and impose reporting obligations on issuing and authorising officers. Senior management should not be routinely summoned and only if investigation shows their involvement in decision making that led to revenue loss. en-us Thu, 06 Aug 2015 06:40:23 +0530 Thu, 06 Aug 2015 06:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6373 Issuance of summons in service tax matters follows Central Excise procedural provisions, relying on Section 14 for compelling attendance and evidence. Administrative instructions require summons only as a last resort after informal requests fail, mandate prior written permission of a senior officer (or recorded oral permission if impracticable), and impose reporting obligations on issuing and authorising officers. Senior management should not be routinely summoned and only if investigation shows their involvement in decision making that led to revenue loss. Articles Service Tax Thu, 06 Aug 2015 06:40:23 +0530 https://www.taxtmi.com/article/detailed?id=6373