2019 (9) TMI 284

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.....P(MD)No.7678 of 2013 And M.P.(MD)No.1 and 2 of 2013 - -<br>Service Tax<br>Dr. Justice Anita Sumanth For the Petitioners : Ms.J.Merlyn for Mr.N.Dilip Kumar For the Respondent(5) : Mrs.J.Padmavathy Devi Special Government Pleader For the Respondent 1 to 4 : Mr.B.Vijay Karthikeyan ORDER The petitioner is an assessee to service tax. Returns of service tax have admittedly been filed ret....

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....e fee under the threat of coercive action. Since there was no compliance with the notice measures were initiated in terms of the Revenue Recovery Act. 3. The petitioner, in this writ petition, challenges communication dated 05.02.2013 issued by the Collector to the Superintendent / second respondent, to the following effect. "Sub: Revenue Recovery Act- Recovery of Service Tax amount of....

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....t the defaulters under Revenue Recovery Act." 3. There is no dispute on the fact that the amount of Rs. 53,93,359/- is admitted as service tax as per the returns filed by the petitioner. The only quarrel raised is that the impugned communication refers to Certificate No.1 of 2013 issued under Section 11 of the Central Excise Act, 1944 (in short &#39;Act&#39;), which is inapplicable in the prese....

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....perty or resides or carries on his business and the said Collector, on receipt of such certificate, shall proceed to recover from such person the amount specified thereunder as if it were an arrear of land revenue." 5. Thus the provisions of the Finance Act, 1994 are adequate to support the action taken in the present case for recovery. No doubt, the Certificate referred to in the impugned comm....