https://www.taxtmi.com/article/detailed?id=12775 Attachment issued under the Customs Act to recover Service Tax dues is invalid; Service Tax arrears must be recovered as arrears under the CGST Act by operation of the repeal and transitional provisions. The partnership firm qualifies as a person/assessee to challenge the order. The High Court quashed the attachment and allowed the assessee to file the statutory appeal irrespective of limitation due to non availability of the physical impugned order. en-us Sat, 06 Jul 2024 18:59:15 +0530 Sat, 06 Jul 2024 18:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12775 Attachment issued under the Customs Act to recover Service Tax dues is invalid; Service Tax arrears must be recovered as arrears under the CGST Act by operation of the repeal and transitional provisions. The partnership firm qualifies as a person/assessee to challenge the order. The High Court quashed the attachment and allowed the assessee to file the statutory appeal irrespective of limitation due to non availability of the physical impugned order. Articles Service Tax Sat, 06 Jul 2024 18:59:15 +0530 https://www.taxtmi.com/article/detailed?id=12775