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2021 (4) TMI 430 - HC - Service TaxEvasion of Service Tax - Punishable offence - initiation of criminal proceedings - The amount involved is less than Rupees two crores - Site Formation and Clearance Service - Erection, Commissioning or Installation Service - Interior Decorators Service - Supply of Tangible Goods Service - HELD THAT:- By virtue of Circular No.201/11/2016-Service Tax vide Annexure-R4, produced by the respondent, as a consequence of the amendment, the power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds ₹ 2 crores. The amount involved in this case is less than Rupees two crores. The learned counsel for petitioners would also contend that out of the total tax dues amounting to ₹ 1,38,88,566/- for the period from April 2009 to December, 2012, the assessee had remitted 50% of the tax dues i.e., ₹ 69,44,254/- during December, 2013 and the remaining tax dues to the tune of ₹ 69,44,254/- has been paid along with interest. However, the same has to be verified by the respondent and it is always open for the Department to recover the dues from the petitioners, if any, in accordance with law. Petition allowed.
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