Section 91 is being introduced to provide for power to arrest; Commissioner of Central Excise is empowered to authorize any officer of Central Excise not below the rank of Superintendent of Central Excise, to arrest a person for specified offences particularly non-payment of collected service tax

Power to arrest expanded: officers authorized to detain persons for specified service tax offences including non-payment of collected service tax. Section 91 adds a power to arrest within the service tax framework, permitting the Commissioner of Central Excise to authorize officers not below Superintendent to arrest persons for specified offences, with particular emphasis on non-payment of collected service tax.