https://www.taxtmi.com/article/detailed?id=971 No statutory provision mandates compulsory advance payment of service tax; Rule 6(1A) allows voluntary advance payment and adjustment, but the Finance Act does not empower the department to compel or retain payments taken during raids. Amounts extracted without adjudication of liability are not lawfully collectible as compulsory advance; improperly collected sums must be returned pending issuance of show-cause notices and lawful determination of tax liability, with any recovery thereafter to follow prescribed statutory procedures. en-us Wed, 29 Sep 2010 00:00:00 +0530 Wed, 29 Sep 2010 23:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=971 No statutory provision mandates compulsory advance payment of service tax; Rule 6(1A) allows voluntary advance payment and adjustment, but the Finance Act does not empower the department to compel or retain payments taken during raids. Amounts extracted without adjudication of liability are not lawfully collectible as compulsory advance; improperly collected sums must be returned pending issuance of show-cause notices and lawful determination of tax liability, with any recovery thereafter to follow prescribed statutory procedures. Articles Service Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=971