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of <h1>Court Rules on Property Attachment: 15-Day Notice Required, Only Commissioners Can Act u/s 73C of Finance Act, 1994.</h1> The circular addresses the provisional attachment of property under Section 73C of the Finance Act, 1994, following a court case where bank accounts were attached without due process. The Allahabad High Court ruled that such actions violated the Service Tax Rules, requiring a 15-day notice before attachment. The court highlighted that only a Commissioner, not a Deputy Commissioner, should initiate such actions after a show cause notice. The circular emphasizes compliance with legal provisions and instructs Chief Commissioners to issue orders ensuring adherence to these rules to prevent legal issues.
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