Revenue directed to withdraw notice and refund excess amount under Section 87 Finance Act, 1994. Compliance deadline set.

The Tribunal directed the Revenue to withdraw the notice under Section 87 of the Finance Act, 1994 and return the excess amount recovered to the applicant. Compliance was ordered within 30 days, with a reporting deadline set for 19th November 2012 to ensure adherence to the Tribunal's directive.

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Issues involved: Application for stay pending before Tribunal, issuance of notice under Section 87 of the Finance Act, 1994, withdrawal of notice, recovery of excess amount.

Summary:

Application for Stay:
The applicant filed an application for a direction to the Revenue as their stay application was pending before the Tribunal. Despite the pending application, the Revenue issued a notice under Section 87 of the Finance Act, 1994 to the service-recipient to deduct a specific amount from the applicant. The applicant requested the Tribunal to direct the department to withdraw the notice under Section 87 and return the excess amount recovered.

Notice under Section 87:
The learned Additional Commissioner stated that the notice under Section 87 had been withdrawn as per a letter dated 10/10/2012. It was assured that the Tribunal's direction would be complied with within one month. Consequently, the concerned officer was directed to return the excess amount recovered over and above the service tax amount to the applicant within 30 days.

Compliance and Direction:
The Tribunal directed that compliance should be reported on 19th November 2012, ensuring that the excess amount recovered is returned to the applicant in accordance with the Tribunal's order.

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