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    <title>The Service Tax (Provisional Attachment of Property) Rules, 2008</title>
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    <description>Provisional attachment permits authorities to secure pending service tax revenue during assessment proceedings by attaching property after a verified proposal; the Commissioner issues a reasoned notice with fifteen days for submissions and may order attachment. Attachment must be limited to the value necessary to protect revenue, prefers immovable property, excludes personal property of proprietors/partners/directors, and restricts dealing with attached property without prior Commissioner approval. Such attachment lapses after six months but may be extended by the Chief Commissioner for stated reasons up to prescribed limits and terminates on payment of pending revenue with interest.</description>
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      <description>Provisional attachment permits authorities to secure pending service tax revenue during assessment proceedings by attaching property after a verified proposal; the Commissioner issues a reasoned notice with fifteen days for submissions and may order attachment. Attachment must be limited to the value necessary to protect revenue, prefers immovable property, excludes personal property of proprietors/partners/directors, and restricts dealing with attached property without prior Commissioner approval. Such attachment lapses after six months but may be extended by the Chief Commissioner for stated reasons up to prescribed limits and terminates on payment of pending revenue with interest.</description>
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