Issuance of summons in service tax matters - Regarding

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....service tax cases/matters, officers of field formations or intelligence agencies resort to issuance of summons (u/s 14 of the Central Excise Act, 1944 as is made applicable in service tax cases u/s 83 of the Finance Act, 1994) to either service taxpayers or to persons who are not registered with the department. From the nature of information/documents called for, it is clear that many times such i....

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....letter; (b) Issuance of summons should be resorted to, only when the above mentioned modes of communications are found to be ineffective or are likely to jeopardize revenue interest or when it is essential to ensure personal presence of the person concerned to tender evidence or record statement in connection with a service tax evasion case; (c) In cases mentioned under (b) above, the summons sh....