2016 (7) TMI 131

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....AKSHINA MURTHY & SRI.K.S.NAVEEN KUMAR, ADVOCATES FOR R1; SERVICE OF NOTICE IS HELD SUFFICIENT V/O DT:01/03/2016 IN R/O R2, R3 & R5; R4 IS SERVED) JUDGMENT Jayant Patel, J. - These appeals are directed against order dated 29.04.2015 passed by the learned Single Judge of this Court in W.P. No. 14054/2015 and allied matters, whereby the learned Single Judge for reasons recorded in the order has....

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.... not given to Section 87 of the Finance Act, the service provider would be permitted to appropriate the amount, since adjudication of the demand may take a long time. He submitted that the learned Single Judge did not consider the said aspects properly and hence this Court may consider in the present appeals. 5. Whereas the learned Counsel appearing for the respondent No.1-original petitioner s....

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....the Finance Act is wide enough to cover recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. Such would include the amount of service tax not paid by the assessee with the Government. Not only that, the language of Section 73 of the Finance Act is wide enough to cover all contingencies which would include a case where the amount of tax is collected but ....

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....is made at one stage and the matter is pending at the appellate stage. 7. Therefore, we are not impressed by the submission of the learned Counsel for the appellants that the power under Section 87 of the Finance Act is independent and irrespective of the procedure under Section 73 nor can we accept the contention that when the power under Section 87 of the Finance Act is to be invoked, no proc....