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<h1>Service Tax Rules 2008: Provisional Attachment of Property to Protect Revenue Under Sections 73 or 73A Explained.</h1> The Service Tax (Provisional Attachment of Property) Rules, 2008 outline the procedure for provisional attachment of property to protect revenue interests during proceedings under sections 73 or 73A of the Act. If the Assistant or Deputy Commissioner of Central Excise deems it necessary, they can propose such an attachment to the Commissioner. The Commissioner, upon receiving the proposal or on their own accord, may issue a notice for provisional attachment, providing the individual an opportunity to respond within fifteen days. The Commissioner may then order the attachment, excluding personal property of proprietors, partners, or directors.