https://www.taxtmi.com/caselaws?id=269190 Bank account freezing and recovery under Section 87 of the Finance Act, 1994 cannot be sustained before service tax liability is adjudicated and crystallised by a valid order. Where the show cause notice remained undecided and no adjudication order had been passed, there was no amount payable in law to justify direct recovery through banks. The Bombay HC held that recovery cannot precede assessment or adjudication of the tax demand, and the freezing notices and recovery action were quashed. en-us Tue, 17 Nov 2015 00:00:00 +0530 Sat, 27 Feb 2016 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269190 Bank account freezing and recovery under Section 87 of the Finance Act, 1994 cannot be sustained before service tax liability is adjudicated and crystallised by a valid order. Where the show cause notice remained undecided and no adjudication order had been passed, there was no amount payable in law to justify direct recovery through banks. The Bombay HC held that recovery cannot precede assessment or adjudication of the tax demand, and the freezing notices and recovery action were quashed. Case-Laws Service Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269190