See clause 93(K) of Finance Bill, 2013

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;

 

This power to arrest is in addition to the power to initiate prosecution against an offence.

Power to arrest: Commissioner may authorize officers to arrest for specified service tax offences alongside concurrent prosecution. Section 91 grants a power to arrest to the Commissioner of Central Excise, who may authorize any Central Excise officer not below Superintendent to arrest persons for specified offences, notably non-payment of collected service tax, and provides that this administrative arrest power is additional to the power to initiate prosecution for those offences.