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2015 (7) TMI 636 - HC - Service TaxForced Recovery of service tax - Search & seizure - Seizure of certain very important business documents - whether the Court should set aside the summons issued in course of the search and seizure being wholly without jurisdiction and in excess of the power prescribed under Section 82 of the Finance Act, 1994 - Held that:- The scrutiny of the Writ Court in a challenge to an action for search and seizure is very microscopic and limited and is not meant for roving scrutiny on the satisfaction on "reason to believe" upon looking the various documents and the information. If the satisfaction has been placed before the Court which may remotely suggest that the same may form the "reason to believe", the Writ Court should not embark its journey further to find out whether it amounts to an evasion of the service tax or not. It is an authority before whom the proceeding is pending to take a decision on merit. - According to the petitioner, two cheques covering ₹ 2,00,00,000/- were taken at the time of search and seizure by using force which is impermissible and beyond the authority, power and competence of the authority concerned. Since the petitioner have stated that the authorized representative was compelled to sign on the said letter and issued two cheques covering the said amount, this Court cannot decide whether the same was taken forcibly or was issued voluntarily. Furthermore, a sum of ₹ 1,00,00,000/- has already been deposited with the respondent authorities through RTGS and in terms of the interim order passed on 12th August, 2013, this Court extended the time for deposit for further sum of ₹ 1,00,00,000 - letter dated 7th June, 2013 issued by the authorized representative of the petitioner-company records the handing over of the two cheques after admitting the service tax liability. Even in the letter dated 27th June, 2013, the petitioner did not raise any objection against the collection of the said amount rather it admitted to have issued such cheques and further recorded that a sum of ₹ 1,00,00,000/- has already been paid as a part payment of service tax on 17th June, 2013 and prayed for the installments to liquidate the balance liabilities. - Decided against assessee.
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