https://www.taxtmi.com/caselaws?id=222098 Section 87 of the Finance Act, 1994 was held to be a recovery provision that can operate only after service tax liability has been finally adjudicated and quantified; a tentative demand in a show cause notice was insufficient. The court further read the provision as not authorising freezing of bank accounts before determination of the amount payable, but only permitting recovery from a person holding money for the assessee after liability is established. On that basis, the freezing of the petitioner's bank accounts was held without jurisdiction and unsustainable, and the impugned order was set aside. en-us Fri, 01 Mar 2013 00:00:00 +0530 Wed, 09 Jul 2014 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222098 Section 87 of the Finance Act, 1994 was held to be a recovery provision that can operate only after service tax liability has been finally adjudicated and quantified; a tentative demand in a show cause notice was insufficient. The court further read the provision as not authorising freezing of bank accounts before determination of the amount payable, but only permitting recovery from a person holding money for the assessee after liability is established. On that basis, the freezing of the petitioner's bank accounts was held without jurisdiction and unsustainable, and the impugned order was set aside. Case-Laws Service Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222098