GRATION ANIL PINTO Vs. STATE

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Government pleader appearing for the respondent - State.

(2.) A Case in File No.IV/06/85/2013-14 SIVCELL on the file of the respondent State by the Commissioner of Central Excise (SIV-1) & Service Tax Cell, Mangaluru Central, Mangaluru, for the offences punishable under Sections 89 (1) (D) (ii) of Finance Act, 1994 (in short 'the Act') is filed against the petitioner. Apprehending his arrest at the hands of the respondent Police he has filed anticipatory bail application under Section 438 of Cr.P.C.

(3.) The case of the respondent State is that the petitioner is running a proprietary concern under the name and style as M/s JMJ Promotions. He has maintained accounts, audited and filed income tax returns for the financial year 2012-13 and 2013-14. He is required to pay the Service Tax on various services provided by him under the provisions of the Act. As per notification with effect from 20.06.2012 the service provider is liable to pay 25% and recipient 75% of the Service Tax. The total amount of service provided by the petitioner for the year 2012-13 is worth Rs.19,35,27,063 and the petitioner is liable to pay service tax in a sum of Rs.83,88,919/-. Similarly, during the year 2013-14 the total amount is Rs.9,55,02,655/- and the tax payable is Rs.29,09,461/-. In all, he has to pay service tax in a sum of Rs.1,10,98,380/- and out of which petitioner paid certain amounts. For the remaining amount the respondent issued a summons on 13.08.2014 calling the petitioner to appear before it on 14.08.2014.