https://www.taxtmi.com/caselaws?id=259426 The court held that coercive steps for recovery of service tax, penalty, or interest cannot be taken by the Revenue without proper adjudication under Chapter 5 of the Finance Act, 1994. It emphasized that the amount payable must be determined through the adjudicatory process outlined in the Act. The court also stated that demanding payment of interest without adjudication and threatening coercive action is not legally sustainable. Consequently, the court quashed the communication demanding payment and emphasized the necessity of adjudication before any amount can be considered due and recoverable. en-us Mon, 20 Apr 2015 00:00:00 +0530 Mon, 22 May 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259426 The court held that coercive steps for recovery of service tax, penalty, or interest cannot be taken by the Revenue without proper adjudication under Chapter 5 of the Finance Act, 1994. It emphasized that the amount payable must be determined through the adjudicatory process outlined in the Act. The court also stated that demanding payment of interest without adjudication and threatening coercive action is not legally sustainable. Consequently, the court quashed the communication demanding payment and emphasized the necessity of adjudication before any amount can be considered due and recoverable. Case-Laws Service Tax Mon, 20 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259426