Pending revenue defined as unlevied or refunded service tax enabling provisional attachment of property under the rules. These Rules define key terms for provisional attachment under Chapter V of the Finance Act, 1994: pending revenue as service tax unlevied, unpaid, short levied or erroneously refunded after notice; property to include immovable property; personal property as non business movable or immovable assets of proprietors, partners or directors; and a cross reference rule that unspecified terms take meanings from the Act or, if absent there, from the Central Excise Act, 1944 and its rules.