https://www.taxtmi.com/manuals?id=195 Provisional attachment allows Central Excise officers to attach property of a person served with a show cause notice during the pendency of related proceedings; such attachment requires the officer's opinion that it is needed in the interest of revenue and prior approval of the Principal Commissioner or Commissioner. The procedure is governed by the Service Tax (Provisional Attachment) Rules, 2008, with an initial six month period and written extensions by the Chief Commissioner subject to a capped total duration. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 02 Aug 2016 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=195 Provisional attachment allows Central Excise officers to attach property of a person served with a show cause notice during the pendency of related proceedings; such attachment requires the officer's opinion that it is needed in the interest of revenue and prior approval of the Principal Commissioner or Commissioner. The procedure is governed by the Service Tax (Provisional Attachment) Rules, 2008, with an initial six month period and written extensions by the Chief Commissioner subject to a capped total duration. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=195