2019 (9) TMI 284

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....(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 returning amounts for the following periods....

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....e 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 Rs. 53,84,104/- along with interest @ 18% per annumrecovered from above said amount Thir....

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..... 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 present case, since the provision does not stand incorporated into the provisions of Finance Act, 1994, in ter....

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....ver 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 communication states at the top &#39;Section 11 Certificate No.1/2012&#39;. However, I am of the view that mere reference to Se....