Power of arrest in service tax limited to deliberate collection and nonremittance cases where arrest may protect investigation and evidence. The circular limits the power of arrest for Service Tax to cases where a person clearly collected amounts as service tax, failed to remit them to the Central Government beyond six months from the due date, and the amount exceeds rupees two crore, requiring file notings and documentary evidence (invoices, ST3 returns) establishing collection, non payment, the time lapse and the monetary threshold before arrest; arrest remains discretionary and depends on risks to investigation, evidence tampering or witness intimidation.
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.
Power of arrest in service tax limited to deliberate collection and nonremittance cases where arrest may protect investigation and evidence.
The circular limits the power of arrest for Service Tax to cases where a person clearly collected amounts as service tax, failed to remit them to the Central Government beyond six months from the due date, and the amount exceeds rupees two crore, requiring file notings and documentary evidence (invoices, ST3 returns) establishing collection, non payment, the time lapse and the monetary threshold before arrest; arrest remains discretionary and depends on risks to investigation, evidence tampering or witness intimidation.
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