TaxTMI 
TaxTMI 
how can deptt take action against parties under section 87(b)(ii) those who are defaulters and not deposit duty
section 87(b)(ii)
22 Aug 2019 
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Recovery of service tax dues permits direct attachment of amounts held by banks and post offices despite their internal rules.
Section 87(b)(ii) permits recovery of service tax arrears declared by an assessee in its return but not deposited, by issuing notice to third parties who owe money to the defaulter; banks, post offices, insurance companies and similar entities must comply with such notices notwithstanding their own rules and procedures, allowing direct withdrawal or appropriation of amounts payable to the defaulter for recovery of Government dues. (AI Summary)
Section 87(b)(ii) permits recovery of service tax arrears declared by an assessee in its return but not deposited, by issuing notice to third parties who owe money to the defaulter; banks, post offices, insurance companies and similar entities must comply with such notices notwithstanding their own rules and procedures, allowing direct withdrawal or appropriation of amounts payable to the defaulter for recovery of Government dues. (AI Summary)