2022 (3) TMI 12 - SCH - Service Tax

Inquiry proceedings under Service Tax - apprehension of arrest - Seeking stay of proceedings and consequential penal action, initiated against the petitioners pursuant to issuance of summons - Section 83 of the Finance Act, 1994 read with Section 14 of the Central Excise Act, 1944 - It was held by Bombay High Court that there are no reason for the petitioners / petitioner No.2 to apprehend arrest on presenting himself before the investigating officer in response to the summons which have been issued to the petitioners. HELD THAT - There are no reason to interfere with the impugned order - special leave petition is, accordingly, dismissed.

Summary

The Supreme Court of India dismissed the special leave petition, choosing not to interfere with the impugned order. No respondent appeared in the case.