2021 (4) TMI 430

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....ITIONER: SHRI PRAVEEN TARIKAR AND SHRI GANGADHAR J.M., ADVOCATES RESPONDENT: SHRI GIRISH S.HULMANI, ADV. ORDER In both these petitions, the petitioners have challenged the proceedings initiated against them by the respondent, for the offences punishable under Sections 89 and 90 of the Finance Act, 1994, before the Court of Prl. Civil Judge and JMFC, Hospete, Ballari, in F.R. CC No.521/201....

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....taining to the period from 2009-2010 to December 2012 in violation of the provisions of Sections 68 and 70 of the Finance Act, 1994, and Rules 6 and 7 of the Service Tax Rules, 1994 and therefore, committed an offence covered under Clause (ii) of sub section (1) of Section 89 of the Finance Act, 1994, punishable under Section 89 (1) of the Finance Act. It is alleged that the petitioners have not p....

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....on that sole ground, the criminal proceedings initiated against the petitioners have to be quashed. 6.It is relevant to see that by virtue of Circular No.201/11/2016-Service Tax vide Annexure-R4, produced by the respondent, as a consequence of the amendment, the power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collect....

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....ses where evasion of Central Excise duty or misuse of CENVAT credit is below the revised monetary limit of rupees two crore." 7. The amount involved in this case is less than Rupees two crores. The learned counsel for petitioners would also contend that out of the total tax dues amounting to Rs. 1,38,88,566/- for the period from April 2009 to December, 2012, the assessee had remitted 50% of the....