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TMI Blog2016 (7) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... , ADVOCATES FOR R1; SERVICE OF NOTICE IS HELD SUFFICIENT V/O DT:01/03/2016 IN R/O R2, R3 & R5; R4 IS SERVED) JUDGMENT Jayant Patel, J. - These appeals are directed against order dated 29.04.2015 passed by the learned Single Judge of this Court in W.P. No. 14054/2015 and allied matters, whereby the learned Single Judge for reasons recorded in the order has quashed the recovery notice and has allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service provider would be permitted to appropriate the amount, since adjudication of the demand may take a long time. He submitted that the learned Single Judge did not consider the said aspects properly and hence this Court may consider in the present appeals. 5. Whereas the learned Counsel appearing for the respondent No.1-original petitioner supported the order passed by the learned Single J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax not levied or paid or short-levied or short-paid or erroneously refunded. Such would include the amount of service tax not paid by the assessee with the Government. Not only that, the language of Section 73 of the Finance Act is wide enough to cover all contingencies which would include a case where the amount of tax is collected but not paid with the Government. Further Section 87 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellate stage. 7. Therefore, we are not impressed by the submission of the learned Counsel for the appellants that the power under Section 87 of the Finance Act is independent and irrespective of the procedure under Section 73 nor can we accept the contention that when the power under Section 87 of the Finance Act is to be invoked, no procedure under Section 73 is to be undertaken. If we ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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