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2018 (1) TMI 1220

Head Note / Extract:
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 proceeded further, pursuant to the notice of demand, dated 15.10.2012.

There is a circular issued by Central Board of Excise and Customs (CBEC), bearing No.103/06/2008-ST, dated 01.07.2008, which gives instructions, regarding provisional attachment of property under Section 73 (C) of the Finance Act, 1994, and in paragraph No.2 (ix), it is stated that the personal property of a sole proprietor or partners shall not be attached, and personal property means any movable property or immovable property, which is in personal use of the sole proprietor or partner.

Petition allowed - decided in favor of petitioner.

 


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