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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Attachment of Bank Account - recovery of amount pending ...


Coercive Recovery Actions u/s 87 Invalid Without Adjudication; Notice Set Aside, Retained Funds Unaffected.

September 26, 2018

Case Laws     Service Tax     HC

Attachment of Bank Account - recovery of amount pending adjudication - Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by the authorities. - Notice issued u/s 87 set aside - However, the amount which have already been received by the Revenue, would be continued to be retained by the Respondent

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