https://www.taxtmi.com/article/detailed?id=7430 Provisional attachment secures pending service tax demands and must be proportionate to the revenue at risk; the Rules require verification, a Commissioner's notice with reasons and opportunity to submit, and a written attachment order excluding personal property of proprietors, partners or directors. Attachment lapses after six months but may be extended by the Chief Commissioner for recorded reasons within an overall statutory cap; the statute prescribes notice and opportunity before initial attachment but contains no explicit requirement for a fresh hearing before extension. en-us Wed, 24 May 2017 07:10:42 +0530 Wed, 24 May 2017 07:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7430 Provisional attachment secures pending service tax demands and must be proportionate to the revenue at risk; the Rules require verification, a Commissioner's notice with reasons and opportunity to submit, and a written attachment order excluding personal property of proprietors, partners or directors. Attachment lapses after six months but may be extended by the Chief Commissioner for recorded reasons within an overall statutory cap; the statute prescribes notice and opportunity before initial attachment but contains no explicit requirement for a fresh hearing before extension. Articles Service Tax Wed, 24 May 2017 07:10:42 +0530 https://www.taxtmi.com/article/detailed?id=7430