2018 (9) TMI 331

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....zo, for the Respondents.   ORDER : 1. Heard. Rule. 2. This Petition challenges an order dated 30th December 2015 passed by the Respondent No. 4 Designated Authority under the Service Tax Voluntary Compliance Encouragement Scheme 2013 and recovery notice dated 4th November 2016 issued by Respondent No.3 Assistant Commissioner of Service Tax seeking to recover interest of Rs. 8.69 Lakh....

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.... The Revenue would be required to follow the procedure as provided under the Finance Act, 1994 to recover its dues after issuing a proper notice. The recovery notice in the absence of any adjudication order prima facie is without jurisdiction. Therefore, there would be an interim stay of the recovery dated 4th November 2016 till the final disposal of this Petition. However, it is made clear that t....