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<h1>Proposed Finance Bill 2013: Sections 90 & 91 Address Service Tax Offences, Detailing Arrest and Bail Procedures</h1> Sections 90 and 91 are proposed additions to the Finance Bill, 2013, concerning service tax. Section 90 specifies that offences under clause (ii) of section 89(1) are cognizable, while others are non-cognizable and bailable. Section 91 grants the Commissioner of Central Excise the authority to authorize arrests for specified offences, with officers required to inform the arrested individual of the grounds and present them before a magistrate within 24 hours. The Assistant or Deputy Commissioner can release individuals on bail for non-cognizable offences, following procedures akin to those of police officers under the Code of Criminal Procedure, 1973.