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<h1>India's Service Tax Rules: Provisional Property Attachment During Pending Proceedings Under Sections 73, 73A of Finance Act 1994.</h1> The Service Tax (Provisional Attachment of Property) Rules, 2008, established by the Government of India, outline procedures for the provisional attachment of property to protect revenue interests during pending proceedings under sections 73 or 73A of the Finance Act, 1994. The rules authorize the Assistant or Deputy Commissioner of Central Excise to propose such attachment, subject to verification and approval by the Commissioner. The attached property's value should match the pending revenue amount, prioritizing immovable property unless insufficient. Provisional attachment lasts six months, extendable up to two years, and ceases upon payment of dues. Restrictions apply to dealing with attached property without prior approval.