2014 (12) TMI 749

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....nsal, For the Respondent : Mr. R.K. Mishra, Addl. Commissioner, Central Excise Jaipur-I, Mr. Manoj Vashistha, Suptd., Mr. Ramcharan Meena, Assistant Director [Prosecution] State JUDGEMENT Per: Kanwaljit Singh Ahluwalia: The lawyers are stated to be on indefinite strike. Heard the parties appearing in person and perused the contents of the instant application. Apprehending their arre....

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....s/company, it is further submitted that only in case of "supply of man power" service tax can be imposed. Mr. R.K. Mishra, Additional Commissioner, Central Excise [Service & Tax] Jaipur-I, appearing in person has relied upon provisions of Section 73-A (2) of the Finance Act, 1994 to say that if any service provider have charged service tax i.e. from the Municipal Corporation, even though no suc....

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....t :-     [i] Whether in the facts and circumstances of the present case service tax is leviable or not?     [ii] Whether petitioners/company, in the costing had calculated service tax and has received the same or not? Submission of Mr. R.K. Mishra, appearing in person is that the investigation is in progress and is at a sensitive stage and, therefore, to arri....

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....f the petitioners necessary to arrive at a truth. With the observations made herein above, the present application for grant of pre-arrest bail is, hereby, disposed of, without granting bail to the petitioners. At this stage, representative of the company, appearing in person submitted that till now the payment due towards Department is Rupees Two Crores Only and they are ready and willing t....