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<h1>Amendments to Section 91 of the 1994 Act Remove Arrest Powers for Certain Service Tax Offences in Finance Bill 2016.</h1> Clause 154 of the Finance Bill, 2016 proposes amendments to section 91 of the 1994 Act. Specifically, it aims to remove the words 'clause (i) or' from sub-section (1) and entirely omit sub-section (3). These changes are intended to withdraw the power of arrest for offences outlined in clauses (a), (b), and (c) of sub-section (1) of section 89, thereby altering the enforcement provisions related to service tax offences.