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2018 (3) TMI 1390 - HC - Service TaxJurisdiction of Court - requirement of fulfillment of Bank Guarantee - petitioners collected the service tax from the service recipients and did not pay the same to the credit of the Central Government. - Bail conditions - The condition, that the petitioners shall furnish bank guarantee for the remaining due amount, within ten days from the date of order of the Court below, imposed, while granting bail to the petitioners, is what is brought into question in the present criminal petitions. Held that: - The Court, on the basis of the undertaking given by a party, cannot convert itself into an executing Court to execute the terms agreed by the party, while deciding the bail application - the condition imposed by the Court below to the extent of directing the petitioners to furnish bank guarantee for the remaining amount cannot be sustained and is set aside. Petition allowed - decided in favor of petitioner.
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