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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power of arrest withdrawal for specified service tax offences narrows arrest authority under the amended provisions.</h1> Clause 154 amends section 91 of the 1994 Act by removing the words 'clause (i) or' from sub section (1) and omitting sub section (3), with the effect of withdrawing the power of arrest in respect of offences under clauses (a), (b) and (c) of sub section (1) of section 89, thereby narrowing arrest authority for specified service tax offences.

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