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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rules on Provisional Attachment of Property Protect Revenue Interests; Match Asset Value to Pending Tax Amount.</h1> The Service Tax (Provisional Attachment of Property) Rules, 2008, specify that property can be provisionally attached to safeguard revenue interests. The value of the attached property should closely match the pending revenue amount against an individual. If immovable property is insufficient to cover the pending revenue, only then can movable property be attached. These rules aim to ensure the protection of revenue by allowing the attachment of assets equivalent to the amount owed.
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