https://www.taxtmi.com/caselaws?id=354484 Service tax recovery attachment of immovable property purchased before the departmental action was held unsustainable where the property was already subject to a secured creditor's security interest. The governing legal position gives a secured creditor priority to realise secured debts from secured assets ahead of government dues, and the departmental circular also protected personal property used as a residence by the proprietor or family. On the recorded facts, the property had been sold before attachment and was used as a residence, so the recovery action could not be maintained. The attachment was quashed, while the department was left free to proceed against the defaulter or other commercial assets. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 27 Apr 2018 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354484 Service tax recovery attachment of immovable property purchased before the departmental action was held unsustainable where the property was already subject to a secured creditor's security interest. The governing legal position gives a secured creditor priority to realise secured debts from secured assets ahead of government dues, and the departmental circular also protected personal property used as a residence by the proprietor or family. On the recorded facts, the property had been sold before attachment and was used as a residence, so the recovery action could not be maintained. The attachment was quashed, while the department was left free to proceed against the defaulter or other commercial assets. Case-Laws Service Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354484