https://www.taxtmi.com/caselaws?id=325304 Service tax recovery could not be enforced merely on the basis of an admission statement where the matter was still under investigation and no assessment or adjudication order had been passed under the Finance Act, 1994. In the absence of a completed statutory adjudication, the taxpayer could not be compelled to pay on the strength of the recorded statement alone. The Department remained free to proceed in accordance with law, issue notice, and complete adjudication before seeking recovery if tax was found due. en-us Wed, 24 Feb 2016 00:00:00 +0530 Wed, 14 Sep 2016 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325304 Service tax recovery could not be enforced merely on the basis of an admission statement where the matter was still under investigation and no assessment or adjudication order had been passed under the Finance Act, 1994. In the absence of a completed statutory adjudication, the taxpayer could not be compelled to pay on the strength of the recorded statement alone. The Department remained free to proceed in accordance with law, issue notice, and complete adjudication before seeking recovery if tax was found due. Case-Laws Service Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325304