Service Tax Recovery Valid as Land Revenue: Certificate's Validity Upheld Despite Missing Specific Statute Reference u/s 87(D).

Recovery of service tax with interest and penalty as land revenue - mere reference to Section 11 (without even reference to the statute) would not vitiate the Certificate itself. Clearly, the provisions of Section 87 (D) provide for the drawing-up of a certificate for tax arrears and that is what has been done in the present case - HC .....

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