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2015 (7) TMI 595 - HIGH COURT OF KARNATAKARecovery of Service tax - Section 73 - Freezinf of bank account - Held that:- The contention that Section 87(b )( iii) of the Act is applicable, in my considered opinion, is without merit, since it applies only after a proceeding under Section 73 is concluded by an order determining the amount due and payable by the petitioner. Such a situation having not arisen as there is no conclusion of the proceeding, Section 87 is inapplicable. - 2nd respondent was not justified in invoking Section 87(b )( iii) of the Act to direct the Banks not to permit withdrawal of monies from the Accounts of the petitioner maintained in ING Vysya Bank, Hyderabad and a Branch at Bangalore by the impugned communications. - Decided in favour of assessee.
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