https://www.taxtmi.com/caselaws?id=329533 The appeals were dismissed as the Court held that the power under Section 87 of the Finance Act, 1994, cannot be invoked independently of the adjudication mechanism under Section 73. Both sections must be followed before recovery, emphasizing the interplay between adjudication and recovery processes. The judgment provides a detailed analysis of the interpretation of these sections, clarifying the procedural requirements for the recovery of service tax amounts, including cases where tax is collected but not remitted. en-us Wed, 20 Apr 2016 00:00:00 +0530 Fri, 18 Nov 2016 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329533 The appeals were dismissed as the Court held that the power under Section 87 of the Finance Act, 1994, cannot be invoked independently of the adjudication mechanism under Section 73. Both sections must be followed before recovery, emphasizing the interplay between adjudication and recovery processes. The judgment provides a detailed analysis of the interpretation of these sections, clarifying the procedural requirements for the recovery of service tax amounts, including cases where tax is collected but not remitted. Case-Laws Service Tax Wed, 20 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329533