TMI Blog2018 (2) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... ority. 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. - Writ Petition No. 1774/2018 (T-RES) - - - Dated:- 30-1-2018 - Dr. VINEET KOTHARI J. Mr. Balasubramani V.R. Adv. for Petitioner ORDER The petitioner K. Ranganatha Adiga, proprietor of M/s. Lion Security Services, Bangalore has filed this writ petition in this Court on 11/01/2018 challenging the Notice for recovery of Service Tax under Section 87 of the Finance Act of 1994 ( Act for short), Annexure F dated 04/12/2017 addressed by the Respondent - Assistant Commissioner, Central Tax, Bengaluru West, seekin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 31/08/2010, and Annexure B dated 09/12/2016 is the subject matter of Writ Petition No.6292/2017 ( M/s Lion Security Services Vs. The Commissioner of Service Tax and Another ), which matter is now pending before this Court. 7. Having heard the learned counsel for the petitioner, this Court is clearly of the opinion th at the present writ petition has no merit and deserves to be dismissed. 8. The impugned Garnishee order/Notice served upon the petitioner assessee are not under Section 73 of the Finance Act, 1994, but under Section 87 of the Service Tax Chapter V of Finance Act, 1994, providing for such recovery proceedings. Both the relevant provisions, viz. Section 73 and Section 87 are quoted below for ready reference. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to pay the amount due from such person or the whole of the money when it is equal to or less than that amount; (ii) every person to whom a notice is issued under this section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary to produce any pass book, deposit receipt, policy or any other document for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary; (iii) in a case where the person to whom a notice under this section is sent, fails to make the payment in pursuance thereof to the Central Government, he shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be recovered by the Assessing Authority. 12. The procedure envisaged under Section 73 is applicable to the provisional assessment to prevent the fraudulent transfer of the property by the defaulting assessee and the said provisions operate in a different field and is intended to secure the recovery due from the defaulting assessee for serving the cause of the Revenue and that Section 73 or the Rules made there under are not applicable under Section 87 of the Act under which the impugned Garnishee order/Notice has been issued by the Respondent Assessing Authority to the Bank of the present petitioner. 13. Thus, there is no illegality in the impugned Garnishee proceedings under Section 87 of the Act for recovery of the Service Tax dues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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