2015 (7) TMI 595

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....GEMENT Petitioner when issued with a show cause notice dt . 12.4.2012 Annexure-A by the 2nd respondent- Assistant Director, Directorate General of Central Excise Intelligence, Bangalore, to furnish an explanation as to why service tax should not be levied and recovered for the period from 1.10.2006 to 31.3.2011 exercising jurisdiction under Section 73 of the Finance Act, 1994, for short 'Act&#39....

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....of service tax and thereafter the petitioner shall become liable to pay the amount so determined. According to the learned counsel such a determination having not been done and the proceeding not concluded no amount is payable by the petitioner to the credit of the Central Government and therefore, Section 87(b )( iii) of the Act could not be invoked by the 2nd respondent- Asst.Director to attach ....

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.....M.Venkata Reddy, learned counsel for the respondent-revenue seeks to sustain the impugned communications as being well merited, fully justified and not calling for interference. 4. Regard being had to Section 73(1) of the Act, whereunder show cause notice, Annexure-A was issued to the petitioner, responded by the explanation Annexure - B, and no order having been passed thereon to conclude the p....