08 February 2014
Hii, one of friend received summons without any request or intimation from service tax dept. is it possible to issue summons u/s 83 of finance act without phone call or intimation.
10 February 2014
well as per d instructions under F.No.137/39/2007-CX-4 dated 26-2-2007 it is required that a phone call or a plain letter is issued and summons are issued only if the above communication is not responded to.