TMI BlogThe Service Tax (Provisional Attachment of Property) Rules, 2008X X X X Extracts X X X X X X X X Extracts X X X X ..... UE) *** New Delhi, the 1 st July, 2008 10Ashadha, 1930 (Saka) Notification No. 30/2008-Service Tax G.S.R. (E). In exercise of the powers conferred by sub-sections (1) and (2) of section 94 read with s ection 73C of the Finance Act, 1994 (32 of 1994) , the Central Government hereby makes the following rules, namely:- 1. Short title and commencement . (1) These rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (e) "section" means a section of the Act; (2) Other words and expressions used in these rules shall have the meaning assigned to them under the Act or rules made thereunder or if such words or expressions are not defined in the Act but defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, they shall have meaning assigned to them in that Act or the rules made thereund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise, on receipt of proposal as specified in sub-rule (1), or on his own, if he is satisfied that circumstances of case justify provisional attachment, may cause service of a notice on such person for provisional attachment, with reasons for initiating action under these rules and the details of property to be attached provisionally, giving opportunity to such person to make submissions in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly if the immovable property available for attachment is not sufficient to protect the interest of revenue. 5. Obligations of person whose property has been attached provisionally Where a property has been provisionally attached, the said person or his representative shall not mortgage, lease, transfer, deliver or deal with the attached property in any manner except with the previous a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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