The Service Tax (Provisional Attachment of Property) Rules, 2008

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.... *** New Delhi, the 1^st July, 2008  10Ashadha, 1930 (Saka) Notification No. 30/2008-Service Tax G.S.R. (E). In exercise of the powers conferred by sub-sections (1) and (2) of section 94 read with section 73C of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules, namely:- 1. Short title and commencement. „ (1) These rules ma....

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....s not in relation to business activity; (e)  "section" means a section of the Act; (2) Other words and expressions used in these rules shall have the meaning assigned to them under the Act or rules made thereunder or if such words or expressions are not defined in the Act but defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, they shall have meaning a....

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.... the format annexed to these rules.   (2)   The Commissioner of Central Excise, on receipt of proposal as specified in sub-rule (1), or on his own, if he is satisfied that circumstances of case justify provisional attachment, may cause service of a notice on such person for provisional attachment, with reasons for initiating action under these rules and the details of proper....

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....t to that of the amount of pending revenue against such person. (2)  The movable property belonging to such person shall be attached only if the immovable property available for attachment is not sufficient to protect the interest of revenue.  5.    Obligations of person whose property has been attached provisionally Where a property has been provisional....