https://www.taxtmi.com/highlights?id=49167 Recovery of service tax with interest and penalty as land revenue - mere reference to Section 11 (without even reference to the statute) would not vitiate the Certificate itself. Clearly, the provisions of Section 87 (D) provide for the drawing-up of a certificate for tax arrears and that is what has been done in the present case - HC en-us Sat, 07 Sep 2019 06:54:12 +0530 Sat, 07 Sep 2019 06:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49167 Recovery of service tax with interest and penalty as land revenue - mere reference to Section 11 (without even reference to the statute) would not vitiate the Certificate itself. Clearly, the provisions of Section 87 (D) provide for the drawing-up of a certificate for tax arrears and that is what has been done in the present case - HC Highlights Service Tax Sat, 07 Sep 2019 06:54:12 +0530 https://www.taxtmi.com/highlights?id=49167