7.The sum and substance of the case of the prosecution is that during the relevant period, the accused has served as Superintendent of Central Excise, Service Tax Cell, Chennai, Commissionerate. The defacto complainant viz., Vasudevan and his wife are the Directors of the company viz., M/s.Jayadasa Engineering and Exports Pvt. Ltd., and the said company has used to pay service tax and accordingly for the period started from October 2003 to March 2004, it has paid a sum of Rs.24,445/- as service tax. One Gunasekaran, an employee of the said company has met the accused in his office for filing service tax returns on 11.05.2004. The accused has insisted the defacto complainant to meet him personally. On 13.08.2004 the accused has contacted the defacto complainant over phone and informed that the service tax paid by the said company is erroneous. On 19.08.2004 the accused has again contacted the defacto complainant over phone and demanded a sum of Rs.25,000/- by way of bribe so as to clear the service tax and since the defacto complainant is not interested to give bribe, a complaint has been lodged to the Investigating Officer and subsequently pre-trap proceedings have been conducted and thereafter, the defacto complainant and a decoy witness have met the accused in his office. The accused has demanded bribe from the defacto complainant and after his demand, a white cover which contained tainted money has been handed over to him and after receipt of the same, the accused has kept it in his right pant pocket and thereafter after receipt of prearranged signal, the Inspector by name Moni has enquired the accused and also conducted search and the accused has taken out the said cover from right pocket of his pant and thereafter, necessary tests have been conducted.
