Section 73C(1) provides that Where, during the pendency of any proceeding under section 73 or section 73A, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the Principal Commissioner of Central Excise or Commissioner of Central Excise, by order in writing, attach provisionally any property belonging to the person on whom notice is served under sub-section (1) of section 73 or sub-section (3) of section 73A, as the case may be, in such manner as may be prescribed.

SIr, in your case the property is already transferred on your name and the Department has only power to attach your property they do not have any power to adjudicate on your property as you were bonefide in purchasing the same.

There is no power conferred on the officer to adjudicate on the ownership of a property held by another, deeming it to be ostensible ownership and find the defaulter to be the real owner.

1) for non payment of service tax dues property can be attached .

2) you will have to sue the trust to recover service tax dues paid by you

If there is no attachment of property before then you have the ground to contest in case any such activity is by GST

Hello,

It becomes the duty of the flat owner to clear the dues if there was any before the purchasing of the flat.

As per law it is considered to be the duty of the buyer, to check the background of the property.

Though you may recover the same from the seller but they may attach the property or recover the same from the owner of the land.

Regards

If the taxation department has not taken any action for recovery of service tax on them through court or any other due process of law, they cannot attach this property which has already been transferred to you by a registered sale deed at this stage.

If this property is not disputed or in litigation at this stage, you need not worry about the tax recovery, that is the head ache of the trust, they only have to solve that issue. You can challenge and fight against this to defend your interests in the property purchased by you properly as per law.

1) For service tax the trust is responsible and not you. If it is property tax than you have to pay it as its your responsibility to check before purchasing property.