Demand for Interest Without Assessment u/s 87 Deemed Legally Unsustainable; Coercive Threats Invalid.

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....Recovery of service tax without making assessment - Impugned communication which demands the Petitioner to make payment of the interest and also threatens them that in the event the said payment of interest is not made, coercive action under Section 87 would be taken against them, would not be sustainable in law. - HC....