2024 (8) TMI 74

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....5.05.2024 issuing non-bailable warrant against the applicant in Complaint Case No. 77625 of 2022 (Union of India vs. M/s Amazing Security Services Pvt. Ltd. and others) under Sections 89, 83 of Finance Act, 1944, Section 174 of CGST Act, 2017 and Section 9 r/w Section 9(AA) of Central Excise Act, 1944, Police Station- Kakadeo, District-Kanpur Nagar. 3. Learned counsel for the applicants submits that the dispute between the parties is with regard to tax liability on the services provided by the applicant herein between April, 2014 and June, 2017 to the educational institutions. Learned counsel for the applicants submits that the aforesaid period was exempted from the service tax for the security services provided to the educational instit....

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....tween the parties and the applicability of the exemption scheme, etc., therefore, there is no question of any interference by the applicants with the evidence or the witnesses of the case. Therefore, no fruitful purpose would be served by asking the applicants to be present on each and every date during the consideration of the case unless specifically warranted for recording the statements or cross-examination, etc. 4. Learned counsel for the applicant has further relied upon the judgement of the Apex Court in the case of Sharif Ahmed And Another vs. State of Uttar Pradesh And Another dated 01.05.2024 passed in Criminal Appeal arising out of SLP No. 1074 of 2017 and other connected matters, wherein the Apex Court in para 47 has relied u....