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2023 (8) TMI 1034 - MADRAS HIGH COURTSeeking recovery of service tax alongwith penalty - attachment of the appellant's bank account - HELD THAT:- Considering the facts and circumstances of the case and having regard to the submissions made by the learned counsel appearing on either side, it is opined that the order of the learned Single Judge shall be modified to the following effect: The attachment would continue only to the extent of the demand raised in the order dated 28.03.2022 including penalty, and it is open to the petitioner to operate the Bank account in excess of the said amount. Appeal disposed off.
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