Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2011 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 87 - HC - Service TaxPower of Excise Commissioner-Service Tax payable-property attached by Excise commissioner-Appeal pending before court- Held that:-Section 87 of the Act in plain terms empowers the Central Excise Officer to proceed to recover the amount of demand by one or more modes mentioned therein. Section 87 (c) empowers the Central Excise Officer to distrain any movable and immovable property until the amount payable is paid. The power is not circumscribed by any condition. The condition precedent is that the amount of service tax levied remains payable when the power is exercised. The pendency of an appeal before the CESTAT or the Commissioner (Appeals) or before this Court does not in any manner whittle down the power under Section 87(c) of the Act. - Petitioner failed comply with the stay orders - decided against the assessee.
|