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Range Superintendent Can Summon Petitioner u/s 14 to Ensure Compliance and Prevent Misuse of Service Tax Act.

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Full Text of the Document

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....Validity of summon u/s 14 - registration under service tax - The Range Superintendent, being the registration issuing authority, is well within its competence to summon the petitioner to ascertain that there is no misuse of the provision of the Act.....

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