TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Service tax arrests under Sections 90, 91 and 89 Finance Act: cognizable offences, bail and CrPC safeguards</h1> Section 103(K) of the Finance Act, 2013 inserts sections 90 and 91 into the Finance Act, 1994, governing offences and arrest powers in relation to service tax. It makes offences under section 89(1)(ii) cognizable, while all other offences under section 89 remain non-cognizable and bailable, overriding the Code of Criminal Procedure, 1973. The Commissioner of Central Excise may authorize specified officers (not below Superintendent) to arrest persons believed to have committed offences under section 89(1)(i) or (ii). Arrested persons must be informed of grounds and produced before a magistrate within 24 hours. Bail in non-cognizable, bailable cases is governed by powers analogous to section 436 CrPC, and all arrests must follow CrPC procedures.
TaxTMI 
TaxTMI 
