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    <title>Cognizance of offences</title>
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    <description>Section 90 designates an offence under clause (ii) of section 89 as cognizable; its former second sub section, which treated other offences as non cognizable and bailable, has been omitted, reflecting subsequent legislative insertions and deletions affecting cognizability and bailability under the service tax provisions.</description>
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      <title>Cognizance of offences</title>
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      <description>Section 90 designates an offence under clause (ii) of section 89 as cognizable; its former second sub section, which treated other offences as non cognizable and bailable, has been omitted, reflecting subsequent legislative insertions and deletions affecting cognizability and bailability under the service tax provisions.</description>
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