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2019 (3) TMI 346 - HC - Service TaxGrant of anticipatory Bail - offence punishable under Section 89(1)(a) of Finance Act, 1994 - evasion of service tax - non-appearance before the court and non-payment of service tax - case of petitioner is that because of the non-communication and inadvertence he did not appear before the Court and has not paid the service tax due and as such the NBW has been issued - Held that:- It is not in dispute that a case was registered under Section 89(1)(a) of Finance Act, 1994 and the petitioner-accused No.2 has also not appeared before the Court below and as such the NBW has been issued since 24.04.2015. No doubt by going through the records it indicates inspite of issuance of NBW by the learned Magistrate it was not possible to secure and has evaded the service of the NBW - But, now the petitioner-accused No.2 has come forward before this Court that he is going to appear before the Court regularly and in the first instance, he is going to deposit ₹ 20,00,000/- (Rupees Twenty Lakhs only) out of the remaining dues and subsequently he will be regular in appearing before the Court and for payment. By keeping the said undertaking given by the learned counsel for the petitioner, if by imposing some stringent conditions, if the petitioner-accused No.2 is enlarged on anticipatory bail it is going to meet the ends of justice - the petitioner-accused No.2 herein is released on anticipatory bail subject to conditions imposed - petition allowed.
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