https://www.taxtmi.com/caselaws?id=256101 Coercive recovery under section 87 of the Finance Act, 1994 was considered in relation to an unfinalised service tax demand under section 73, with the Court recording a prima facie view that recovery may not proceed as tax payable before adjudication. The adjudicating authority was directed to complete the pending proceedings preferably within three months, and the impugned recovery directions were kept in abeyance prospectively. Amounts already recovered were left subject to the final quantification of demand, and the question whether section 87 can be invoked before adjudication was expressly left open. en-us Wed, 28 Jan 2015 00:00:00 +0530 Tue, 12 Jan 2016 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256101 Coercive recovery under section 87 of the Finance Act, 1994 was considered in relation to an unfinalised service tax demand under section 73, with the Court recording a prima facie view that recovery may not proceed as tax payable before adjudication. The adjudicating authority was directed to complete the pending proceedings preferably within three months, and the impugned recovery directions were kept in abeyance prospectively. Amounts already recovered were left subject to the final quantification of demand, and the question whether section 87 can be invoked before adjudication was expressly left open. Case-Laws Service Tax Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256101