Provisional attachment of property rules establish authority under the Finance Act and become effective on publication. The Service Tax (Provisional Attachment of Property) Rules, 2008 establish a statutory procedure for provisional attachment of property under powers conferred by sub-sections (1) and (2) of section 94 read with section 73C of the Finance Act; the rules are named accordingly and take effect upon publication in the Official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional attachment of property rules establish authority under the Finance Act and become effective on publication.
The Service Tax (Provisional Attachment of Property) Rules, 2008 establish a statutory procedure for provisional attachment of property under powers conferred by sub-sections (1) and (2) of section 94 read with section 73C of the Finance Act; the rules are named accordingly and take effect upon publication in the Official Gazette.
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