Provisional attachment of property limited in duration, extendable by Chief Commissioner with written reasons; terminates on payment. A provisional attachment under the Service Tax rules ceases after six months from service of the order but the Chief Commissioner may extend this period for reasons recorded in writing, provided total extension does not exceed two years; the attachment also ends when the person pays the pending revenue with interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Provisional attachment of property limited in duration, extendable by Chief Commissioner with written reasons; terminates on payment.
A provisional attachment under the Service Tax rules ceases after six months from service of the order but the Chief Commissioner may extend this period for reasons recorded in writing, provided total extension does not exceed two years; the attachment also ends when the person pays the pending revenue with interest.
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