No benefit of ST amnesty Scheme, even though summons were issued prior to 1-3-2013 but served later

Service-tax : As per section 106(2) of Finance Act, 2013, only requirement is 'issuance' of summons and not 'service' of summons; hence, where summons were issued before 1-3-2013 and inquiry was pending on said date, declaration under VCES is invalid even if such summons are served on or after 1-3-2013