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2015 (10) TMI 1307 - HC - Service TaxDemand under Section 87 from debtors of Petitioner – Recovery order issued within two days of SCN – No final adjudication in case of Service Tax liability – Held That:- Claim under Section 87 can be made only when final adjudication has been done after quantifying the amount due and payable by the assessee – Liability of Petitioner yet to be crystallised; Resorting to Section 87 is not permissible – Decision made in the case of R. V. Man Power Solution v. Commissioner of Customs and Central Excise [2013 (4) TMI 294 - UTTARAKHAND HIGH COURT] followed - Appeal Allowed in favour of the assessee.
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