9911796707
TMI Blog2019 (9) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 - HELD THAT:- 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 'Section 11 Certificate No.1/2012' - However, mere reference to Section 11 (without even reference to the statute) would not vitiate the Certificate itself. Clearly, the provisions of Section 87 (D) provide for the drawing-up of a certificate for tax arrears and that is what has been done in the present case. The objections raised by the petitioner are seem to hyper-technical and rejected as such - Petition dismissed. - W.P(MD)No.7678 of 2013 And M.P.(MD)No.1 and 2 of 2013 - - - Dated:- 1-8-2019 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the admitted liability of a sum of ₹ 53,93,359/- has not been remitted. Thus action has been initiated by the respondents to collect the aforesaid admitted dues. Vide communication dated 06.12.2012, the second respondent has called upon the petitioner to remit the admitted service tax along with appropriate interest, penalty and late 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 Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch lists out the specific provisions of the Central Excise Act that would apply to levy of service tax. Section 11 does not figure therein. However there is, in my view no necessity to touch upon the Central Excise Act at all in the light of the provisions of Sub Clause 87 (D) of the Act as follows:- Section 87: Recovery of any amount due to Central Government:- (d) the Central Excise Officer may prepare a certificate signed by him specifying the amount due from such persons and send it to the Collector of the district in which such person owns any property 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
