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of <h1>Provisional property attachments under Service Tax Rules 2008 expire in six months, extendable by two years. Payment ends attachment.</h1> Every provisional attachment of property under the Service Tax (Provisional Attachment of Property) Rules, 2008, ceases to be effective six months after the service of the order. However, the Chief Commissioner of Central Excise can extend this period, provided the total extension does not exceed two years. Regardless of the initial period, the provisional attachment ends if the concerned party pays the pending revenue with interest.
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