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2021 (4) TMI 825 - HC - Service TaxAttachment of petitioner's Bank Account - non-payment of service tax towards renting of immovable properties, inspite of more than one assessment order passed against the petitioner - HELD THAT:- In the counter affidavit, the adjudicating authority has stated that the petitioner is liable to pay a total sum of ₹ 24,44,383/- towards service tax liability along with appropriate interest and penalty. Since the petitioner is a local body, certainly, relief can be granted in respect of the penalty portion. But then, the petitioner has to necessarily clear the service tax liability together with interest. The consequential recovery action cannot be interfered with - It is for the petitioner to move the adjudicating authority for appropriate relief - petition dismissed.
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