2021 (6) TMI 376

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....ed Company is seeking quashing of order dated 23.03.2021 (Annexure P-2), whereby Deputy Commissioner, Central Goods and Service Tax, Pathankot, with respect to demand (service tax) confirmed by Assessment Order dated 14.01.2020 (Annexure P-1), in exercise of power conferred by Section 87(c) of the Finance Act, 1994 has attached current account of the petitioner which is maintained with Union Bank of India, Pathankot. [2] The petitioner, a Private Limited Company, located at Ludhiana and Pathankot, is registered with the Service Tax Department under the categories of "repair, re-conditioning, restoration or decoration or any other similar service of any other motor vehicle". A Show Cause Notice dated 01.11.2019 raising a demand of service t....

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....of Circular dated 16.09.2014 (Annexure P-6) issued by Central Board of Excise & Customs (for short 'Board'), no coercive step can be initiated if appeal is filed alongwith pre-deposit of 7.5%, thus, recovery proceedings initiated by respondent are bad and contrary to Board Circular which is binding upon the Respondent. He further relied upon judgment of Bombay High Court in Ramchandra A. Patankar Versus UOI, 2019 (31) GSTL 58 (Bom), where similar question has been answered in favour of the assessee. [5] Per contra, counsel for contesting respondent though did not dispute above stated factual and legal position, however, vehemently opposed present petition on the ground that impugned order is an appealable order, thus, writ petition is not ....