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Service Tax (Provisional Attachment of Property) Rules, 2008

Short title and commencement

  • These rules may be called the Service Tax (Provisional Attachment of Property) Rules, 2008.
  • They shall come into force on the date of their publication in the Official Gazette.


  • "Act"” means the Finance Act, 1994 (32 of 1994).
  • "pending revenue" means any service tax that has not been levied or paid or has been short-levied or paid or erroneously refunded in respect of which a notice has been served.
  • "property" includes immovable property.
  • "personal property"means any movable or immovable property belonging to a proprietor or partner or director, which is not in relation to business activity.
  • "section" means a section of the Act.
  • Other words and expressions used in these rules shall have the meaning assigned to them under the Act or rules made thereunder or if such words or expressions are not defined in the Act but defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, they shall have meaning assigned to them in that Act or the rules made thereunder.


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