Court Quashes FIR for Service Tax Dues, Citing 1994 Act as Comprehensive Code with Penalty Procedures.

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....Request for quashing of FIR - Recovery of service tax dues - once the Act of 1994 was a special and complete Code in itself, wherein even the procedure for penalty has been provided, governing the fact situation as obtaining in the present case, registration of the impugned FIR was nothing but abuse of process of Court and the same cannot be sustained. - HC....