https://www.taxtmi.com/caselaws?id=34069 The Court declined to stay the investigation into alleged service tax non-payment, but held that summons and examination of directors and officers should not be used oppressively. It treated departmental guidance requiring summons to be used only as a last resort as relevant protection against coercive recovery, and directed that the petitioners not be unduly harassed, that examination be confined to regular office hours, and that no coercive step be taken to compel payment during the investigation. The challenge to the levy of service tax on hire-purchase and lease financing was not finally decided and was left for examination on affidavits. Demand could still be raised in accordance with law. en-us Fri, 12 Oct 2007 00:00:00 +0530 Thu, 09 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34069 The Court declined to stay the investigation into alleged service tax non-payment, but held that summons and examination of directors and officers should not be used oppressively. It treated departmental guidance requiring summons to be used only as a last resort as relevant protection against coercive recovery, and directed that the petitioners not be unduly harassed, that examination be confined to regular office hours, and that no coercive step be taken to compel payment during the investigation. The challenge to the levy of service tax on hire-purchase and lease financing was not finally decided and was left for examination on affidavits. Demand could still be raised in accordance with law. Case-Laws Service Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34069