https://www.taxtmi.com/caselaws?id=460105 Recovery of service tax arrears through garnishee proceedings was addressed by modifying the instalment schedule under the departmental circular. The assessee did not dispute the liability or its quantum and sought only a more workable payment plan. The Court accepted that the circular permitted instalments and found that five instalments were inadequate in light of the assessee's financial inability to clear the outstanding tax and interest. The earlier instalment arrangement was therefore revised, and twelve instalments were allowed, with the initial amount to be deducted from the bank account and the balance payable in equal monthly instalments. en-us Tue, 05 Dec 2023 00:00:00 +0530 Wed, 23 Apr 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460105 Recovery of service tax arrears through garnishee proceedings was addressed by modifying the instalment schedule under the departmental circular. The assessee did not dispute the liability or its quantum and sought only a more workable payment plan. The Court accepted that the circular permitted instalments and found that five instalments were inadequate in light of the assessee's financial inability to clear the outstanding tax and interest. The earlier instalment arrangement was therefore revised, and twelve instalments were allowed, with the initial amount to be deducted from the bank account and the balance payable in equal monthly instalments. Case-Laws GST Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460105