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2016 (3) TMI 956 - HC - Service TaxRecovery of dues said to be payable - Attachment of bank accounts on the ground that another entity has not paid the service tax - Seeking refrainment from taking any coercive recovery proceedings against the company - Engaged in the business of providing erection, commissioning and installations services and provided taxable services to some companies - Department issued a notice for attachment of the bank account of petitioner on the ground that another entity of which the petitioner company was the proprietor has not paid the service tax as demanded - Held that:- when the petitioner company is a separate and independent entity, the bank account of the petitioner company cannot be attached for the dues of the proprietorship concern, viz., M/s.Atchaya Enterprises. Therefore, the bank account of the petitioner company, which was attached by the respondents is liable to be raised and accordingly, the attachment in respect of the petitioner company stands raised. - Petition disposed of
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