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    <title>Secured Creditors&#039; Claims Take Priority Over Service Tax Dues u/s 31-B and Section 26E Since September 2016.</title>
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    <description>Adjustment of Income tax Refund - Recovery of outstanding secured debts - recovery of service tax - priority of claims - n view of Sec.31-B of the Recovery of Debts and Bankruptcy Act, 1993 and sec.26E of the SARFAESI Act,2002 w.e.f.1.9.2016 the claims of secured creditors such as the petitioner Bank have priority over the claims of the respondents 1-3 for service tax dues. - HC</description>
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