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2014 (2) TMI 530 - HC - Service TaxArrears of service tax - applicant has been arrested in connection with the offence punishable under Section 89 read with Section 90 of the Finance Act, 1994 - prayed for his release on bail or grant of temporary bail - applicant has collected service tax amounting to Rs.2.17 crores for the State and has not deposited the same to the State. - Held that:- applicant has deposited Rs.87,60,475/- and Rs.1,29,86,207/- is still due. Considering period of detention of the applicant, liability of the applicant, amount due against the applicant, grounds taken in the applications for conditional bail and undertaking, and offer of the applicant, it would be appropriate to provide one opportunity to the applicant in the light of his offer/ proposal. - conditional bail/temporary bail to the applicant is partly allowed.
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