High Court Quashes Criminal Proceedings for Service Tax Evasion Due to Amount Being Less Than Rs. 2 Crores.

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....Evasion of Service Tax - Punishable offence - initiation of criminal proceedings - 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 collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds ₹ 2 crores. - The amount involved in this case is less than Rupees two crores - Criminal proceedings quashed - HC....