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 ... Summary
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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