KAMALJEET SINGH Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE lawyers are stated to be on indefinite strike. Heard the parties appearing in person and perused the contents of the instant application.

(2.) APPREHENDING their arrest, present petitioners have approached this Court by way of instituting instant application for grant of anticipatory bail under Section 438 Cr.P.C. in a criminal case bearing No. IV(6)95/AE/JP -I/2014, dated 1 -7 -2014, registered at Commissionerate of Central Excise Jaipur -I for commission of offence punishable under Section 83 read with Section 89(1)(ii) of the Finance Act, 1994.

(3.) MR . Prashant Bansal, representative of petitioners/company, appearing in person submitted that the contract was for providing services and, thus, company is not liable to pay any Service Tax.