Arrest powers for service tax evasion: conditions, procedural safeguards and bail processes when evasion exceeds prescribed threshold. The Finance Act amendments classify certain service tax offences as cognizable and others as non cognizable and bailable, and permit arrest where offences under section 89(1)(i) or (ii) involve evasion exceeding the statutory threshold. Arrests require authorization by the Commissioner based on credible material, observance of CrPC procedures, preparation of a D.K. Basu compliant arrest memo, gender sensitive and medical safeguards, and distinct bail and production rules depending on the clause under which the offence falls.