TaxTMI 
TaxTMI 
2015 (6) TMI 85
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....3-Superintendent (Anti- Evasion) Central Excise & Service Tax Commissionerate, Rohtak, Haryana and the orders of the Chief Judicial Magistrate, Rohtak, granting judicial remand to the petitioner on 17.04.2015 (Annexure P7) along with dismissal of the bail application orders by the Addl. Sessions Judge, Rohtak. Further challenge has also been raised to the amendments carried out in Sections 89 & 90 of the Service Tax (Chapter V of the Finance Act, 1994) (for short, the 'Act') which came into effect from 10.05.2013 whereby certain categories of offences have been treated as cognizable and non-bailable. 2. Vide the present interim order, we only propose to deal with the issue of interim bail which we feel, in the facts and circum....
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....ch, however, was not as such adhered to apart from the deposit of 50% of the amount. The petitioner's case is that the balance amount was not deposited on account of the respondents' default as they refused to fill in the recovery form. The arrest made on 08.04.2015 was in a high-handed manner and the orders rejecting the bail application were also not justified on account of the fact that there was no quantification of the amount at the time of his arrest and the show cause notice issued was of 23.04.2015 (Annexure P12) and he was liable to be released on interim bail during the pendency of the present petition. 4. Learned Senior Counsel for Union of India and for the Commissioner of the Central Excise & Service Tax, vehemently ....
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....erefore, there is a power to arrest. 6. We feel this attempt at justification of the action by the counsel for the respondents, prima facie at this stage, is unjustified as it amounts to putting the cart before the horse. There is no denying the fact that the petitioner has been called for enquiry and investigation time and again regarding the contracts he had entered into and the amount of service tax which he has received and which was payable. Counsel for the petitioner has argued that some of the work carried out by him pertains to manufacture and others of job workers/works contract, which in some cases, does not come within the ambit of service tax clause and secondly, different slabs are provided for the same. 7. A perusal of t....
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.... that that there is no denying the fact that a sum of `36,82,685/- has been paid by the petitioner-company and there was a dispute regarding the quantification and that he is voluntarily willing to deposit a sum of `20 lacs immediately and another sum of `20 lacs within a period of 20 days, so that the interest of the Revenue is protected, during the pendency of the adjudication proceedings. He also made further statements to establish the petitioner's bonafides which we will incorporate in our order. 9. The said offer, which came up yesterday, is also not acceptable to the respondents, after instructions. It is, thus, apparent that the respondents have presumed that it is proved that an offence has been committed and have already ad....
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.... the Supreme Court in Arnesh Kumar Vs. State of Bihar & another (2014) 8 SCC 273, wherein it has been noticed that 'the attitude to arrest first and then proceed with the rest is despicable.' The principles which have been laid down to police authorities also talk about the applicability to offences which are punishable and which can extend upto 7 years which is the case under the provisions of this Act also. 11. Accordingly, the petitioner is granted interim bail subject to the satisfaction of the Chief Judicial Magistrate/Illaqa Magistrate, Rohtak, on the following conditions, which were suggested on behalf of the petitioner himself:- i) The petitioner shall not leave the country during the pendency of the investigation. ....