https://www.taxtmi.com/caselaws?id=194325 Section 87 of the Finance Act, 1994 allows recovery of service tax dues from any person who owes money to the defaulting service provider, and that mechanism was treated as valid where the petitioner still owed substantial sums and no real dispute over liability was shown. Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 did not bar recovery of service tax on manpower services received after the company approached BIFR, because the liability was a continuing post-BIFR statutory due arising during ongoing business operations. The writ petition therefore failed, and the recovery action was upheld as within the statutory framework. en-us Wed, 11 Dec 2013 00:00:00 +0530 Tue, 01 Jan 2019 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194325 Section 87 of the Finance Act, 1994 allows recovery of service tax dues from any person who owes money to the defaulting service provider, and that mechanism was treated as valid where the petitioner still owed substantial sums and no real dispute over liability was shown. Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 did not bar recovery of service tax on manpower services received after the company approached BIFR, because the liability was a continuing post-BIFR statutory due arising during ongoing business operations. The writ petition therefore failed, and the recovery action was upheld as within the statutory framework. Case-Laws Service Tax Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194325