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2016 (9) TMI 1026 - HC - Service TaxValidity of attachment orders - recovery of service tax dues - dispute is whether the petitioners have cleared the entire sum of ₹ 3,41,82,926/or anything is balance. - Held that:- we do not approve of the conduct of the respondents in the peculiar facts of continuing with the attachment, though the petitioners have paid substantial sums by a voluntary disclosure of the dues and secondly, under protest. The Judgments of this Court, time and again, lay down the principle that if dues are disputed and the claims of the Revenue are not admitted, its remedy lies elsewhere. It cannot by a coercive process or coercive means force the assessees to part with monies which the assessees state are not due and payable. Here the assessees have stated on oath before this Court that no amount as is now sought to be claimed is due and payable. It is not as if the Revenue is remediless in as much as it can take the route of adjudication by issuing a show cause notice, giving a party like the petitioners opportunity to place its version and thereafter pass an order assigning reasons. That order, for its legality and validity, can always be tested by a higher forum. Therefore, the impugned attachment is quashed and set aside. - Writ petition allowed
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