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2019 (2) TMI 144 - HC - Service TaxAttachment of petitioner's Bank Account - Section 87(b)(i) of the Finance Act, 1994 - Held that:- Identical issue decided in the case of M.P. ENTERPRISES VERSUS THE UNION OF INDIA & OTHERS. [2018 (9) TMI 1520 - BOMBAY HIGH COURT], where it was held that Section 87 of the Act, can only be invoked for adopting coercive proceedings for recovery after the authorities determined the amount payable by an assesee on an adjudication order. Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by the authorities - the impugned notice dated 30th August, 2018 issued to Union Bank of India and Axis Bank, attaching the Petitioner’s Bank Account - petition disposed off.
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