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2018 (2) TMI 409

Recovery of Service Tax dues - Garnishee order under Section 87 of the Finance Act of 1994 - Held that: - Admittedly in the present case, the Service Tax Liability determined against the petitioner assessee under the Garnishee orders Annexure A and Annexure B has not been set aside or even stayed by any higher Authority or Court or the Tribunal. Therefore, such liability of the petitioner assessee to pay such Service Tax to the Central Government does not have any bar or restriction upon the amount to be recovered by the Assessing Authority.

There is no illegality in the impugned Garnishee proceedings under Section 87 of the Act for recovery of the Service Tax dues from the petitioner.

Petition dismissed - decided against petitioner.


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