https://www.taxtmi.com/article/detailed?id=6314 Section 87 empowers Central Excise Officers to recover ascertained service-tax liabilities by deduction from money owing, by written notice to third parties holding funds, by distraint and sale of property with authorised detention, or by certificate to the district Collector to recover amounts as arrears of land revenue; recipients of notices (including banks and post offices) must comply and non-compliance renders them assessee-in-default. Recovery under Section 87 is permissible only after tax liability has been ascertained through self-assessment or adjudication under Section 73, with provisional attachments under Section 73C limited to protection during proceedings and not a substitute for adjudicated recovery. en-us Thu, 18 Jun 2015 06:22:46 +0530 Thu, 18 Jun 2015 06:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6314 Section 87 empowers Central Excise Officers to recover ascertained service-tax liabilities by deduction from money owing, by written notice to third parties holding funds, by distraint and sale of property with authorised detention, or by certificate to the district Collector to recover amounts as arrears of land revenue; recipients of notices (including banks and post offices) must comply and non-compliance renders them assessee-in-default. Recovery under Section 87 is permissible only after tax liability has been ascertained through self-assessment or adjudication under Section 73, with provisional attachments under Section 73C limited to protection during proceedings and not a substitute for adjudicated recovery. Articles Service Tax Thu, 18 Jun 2015 06:22:46 +0530 https://www.taxtmi.com/article/detailed?id=6314