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TMI Blog2017 (7) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... stern Coalfields Limited (SECL) asking the SECL authorities to henceforth deposit whatever amount due payable to the Petitioners in due course to be deposited as service tax in the government exchequer under the head of mining service. 2. The said notice has been issued invoking the powers under Section 87 and Section 87(b)(i) of the Finance Act, 1994. It is also relevant to mention that the said notice is in respect of the assessment year 2016-17. 3. The allegation against the Petitioners is that they have not paid the service tax for quite some time including the year 2016-17 and therefore it has been necessitated for the department to issue a letter to the garnishee for recovery of the dues by collecting those money which the managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the impugned order and to issue appropriate proceeding against the Petitioners and then pass an order. 5. Learned Counsel for the Respondents on the contrary opposes the petition and submits that it is a case where there is a clear breach on the part of the Petitioners inasmuch as not depositing the service tax and therefore the petition deserves to be rejected. According to him, the impugned order dated 21.3.2017 is nothing but an order of freezing of amount payable to the Petitioners for their known source of income. He however submits that the said letter is only a letter of intimation of depositing whatever amount payable to the Petitioners by the department to be deposited directly to the Department. He also refers to the reply t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sages certain provisions of law which deal with the taxable service for charging the service tax. Section 72 deals with the provision for best judgment assessment, which a person or an establishment which is liable to pay service tax is supposed to do. The best judgment assessment is subjected to special audit, and in the event of any default, notices are issued to the concerned to explain and on receipt of reply, a proceeding is drawn and it is finally adjudicated upon and if it appears to be a default, the authorities concerned are empowered with the powers to impose interest as well as penalty. Section 87 deals with the recovery on any amount due to Central Government. 9. A perusal of these two Sections would clearly reflect that there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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