2014 (12) TMI 38

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....ommissioner of Central Excise, Customs & Service Tax and others through the impugned communication dated 27-5-2013 and the summons dated 10-1-2013 in C. No. IV/16/65/2012, SIV II, in seeking to levy and recover the Service Tax on the transactions of supply by way of sale or as part of service of food and drinks whether or not intoxicating by a restaurant already being subjected to Sales Tax in terms of Entry 54 of the State List in the Seventh Schedule to the Constitution as illegal, arbitrary, unfair, improper, without authority of law and without jurisdiction and also violative of the mandate enshrined in Article 265 of the Constitution of India and consequently forbear the respondents 3 to 5 as also their Officers, men, etc., from taking....

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....Varma, M/s. Sri Devi Restaurant & Bar, 3-1-67, Cinema Road, Amalapuram. WHEREAS a case M/s. Sri Devi Restaurant & Bar, 3-1-67, Cinema Road, Amalapuram, for non-payment/evasion of Service Tax in respect of service provided by him under the Finance Act, 1994 and Rules made thereunder is being inquired by me. AND WHEREAS I have reasons to believe that you are in possession of facts or/and documents and things which are relevant to the above inquiry. You are hereby summoned under Section 14 of Central Excise Act, 1944 to appear before the Superintendent (SIV), Kakinada II Division, Kakinada in person/by an authorized agent on 28-1-2013 at 10.30 Hrs. at II Floor, Office of the Assistant Commissioner of Central Excise & Customs, Ce....

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....unsel for the petitioner assumes that since copy of the summons have been issued to his client for production of documents and therefore, it must be presumed that proceedings are intended to be initiated against the petitioner for imposition of tax. 8. We are unable to accept this presumption and assumption. We have to go by what is there on record. Further Section 14 of the Act very clearly says that "summons can be issued to any person either prospective assessee or a third party". If we read the language employed in Section 14 of the Act, then we can have a presumption without any doubt that the authorities have only issued summons intending to enquire into alleged evasion. Therefore, the petitioner will appear before the authori....