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2015 (2) TMI 101 - GUJARAT HIGH COURTExercise of power u/s 87 - Proceedings for recovery of service tax demand - adjudication for the final demand with penalty or without penalty is yet to be finalised by the competent authority - Held that:- When the demand of tax is yet to be adjudicated, it cannot be said as tax payable, for which resort to section 87 of the Act may be available. - The competent authority before whom the proceedings under section 73 of the Act for adjudication of the tax and other demands are pending shall be finalised preferably within a period of three months from the receipt of the order of this Court and if either party is aggrieved by the adjudication proceedings, the remedy available shall be available before the competent authorities in accordance with law. - Henceforth, the operation of the impugned orders (AnnexureA) shall remain stayed and suspended with the further observation that the amount already recovered pursuant to the orders (AnnexureA) shall be subject to the final quantification of the demand of the tax, if any. - The question for applicability of section 87 of the Act before adjudication proceedings are finalised, shall not get concluded by the present order. - Petition disposed of.
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