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<h1>Guidelines for Arrest and Bail in Service Tax Evasion Cases under Finance Act 1994 and 2013 Amendments.</h1> The circular outlines guidelines for arrest and bail concerning offences under the Finance Act, 1994, as amended by the Finance Act, 2013. Offences involving service tax evasion exceeding fifty lakh rupees are cognizable and bailable. Arrests can be authorized by a Commissioner of Central Excise based on credible evidence. Arrest procedures must adhere to the Code of Criminal Procedure, ensuring rights and safety, especially for women. Post-arrest, bail conditions are specified, and reports on arrests must be submitted to higher authorities. The circular emphasizes careful exercise of arrest powers to protect personal liberty.