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TMI Blog2014 (3) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... or bail is preferred by the applicant in the matter of offence punishable under Section 89 read with Section 90 of the Finance Act, 1994. 3. During the arguments it is submitted on behalf of the applicant that he is the Director of M/s. Prashant Transport Exchange Division, and the Managing Director of M/s. Naidu's Infracon Private Limited. He was arrested on 22nd January 2014 at 9:00 p.m. under Section 89 read with Section 90 of the Finance Act, 1994 for non¬payment of Service Tax for the period from 2010 to December, 2013. 4. Prior to discussing the rival submissions, the factual position is required to be mentioned inasmuch as the applicant had collected Rs.2.59 Cores of Service Tax during the period 2010-2011 to 2013¬2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or fails to supply any information which he is required to supply under this Chapter or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (d) collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond a period of six months from the date on which such payment becomes due, shall be punishable,- (i) in the case of an offence specified in clause (a), (b) or (c) where the amount exceeds fifty lakh rupees, with imprisonment for a term which may extend to three years; PROVIDED that in the absence of special and adequate reasons to the contrary t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-cognizable and bailable offence, the Assistant Commissioner, or the Deputy Commissioner, as the case may be, shall, for the purpose of releasing an arrested person on bail or otherwise, have the same powers and be subject to the same provisions as an officer in charge of a police station has, and is subject to, under section 436 of the Code of Criminal Procedure, 1973 (2 of 1974). (4) All arrests under this section shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to arrests." 7. By pointing out the above provisions, it is submitted on behalf of the applicant that there cannot be any retrospective effect tothe penal provisions and as such considering the arrest of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the applicant is aware about the provisions of the Service Tax law and had obtained Service Tax registration for rendering taxable service and in the invoices issued he had not only charged Service Tax but had also declared the Service Tax Registration number which is mandatory. As such, the applicant is well aware of the provisions of law governing the Service Tax and also the amended provisions. It is further the contention of the respondent No.1 that Section 73A of the Finance Act, 1994 requires any person who has collected any amount representing Service Tax to deposit the same forthwith to the Government. As per provisions of Section 89(1)(d)(ii), if any person who has collected the service tax in excess of Rs.50 Lakhs and failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Court : CRM 10939 OF 2013 In the matter of Sudip Das (petitioner) In the said matter before the Calcutta High Court, the bail was granted to the accusedwhohad been charged for commission of offence punishable under Section 89(1)(d) of the Finance Act, 1994 12. On carefully going through the ratio propounded by the aforesaid authority, it must be said that according to the Calcutta High Court it was the question of bailability or non¬bailability almost comes to a point of merger and, therefore, the benefit of which should be extended to the accused person. In the earlier paragraph that Court held as follows: "On query, the learned lawyer of the Union of India could not satisfy me whether strictly custodial detention is nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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