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Mrs. Hema Balasubramanian Versus The Commissioner of Service Tax, The Assistant Commissioner of Service Tax, Miss. Ridhileka Goolahjith Nepaul

Attachment of immovable property - recovery of service tax was not done - Held that - It is seen that, notice of demand to the defaulter/third respondent was issued only on 15.10.2012, from which, it is appears that the property was yet to be attached, and it was stated that steps would be taken to realize the amount by attaching the property. However, much prior to the said date, i.e., 20.07.2012, the property has been sold to the petitioner. Therefore, the respondents 1 and 2 could not be proc....... + More



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