https://www.taxtmi.com/article/detailed?id=2064 The Finance Bill, 2013 revises service tax enforcement by providing a fallback eighteen month determination where courts find allegations of fraud, collusion, wilful misstatement, suppression or intent to evade unproven, while retaining a five year extended period when such culpability is established. It consolidates registration penalties, creates director and officer liability for specified contraventions, adjusts the applicability of certain Central Excise provisions, shortens departmental appeal timelines, enhances punishments including minimum custodial terms for serious offences, designates one offence as cognizable, and confers arrest powers on authorised Central Excise officers. en-us Tue, 05 Mar 2013 11:16:01 +0530 Tue, 05 Mar 2013 11:16:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2064 The Finance Bill, 2013 revises service tax enforcement by providing a fallback eighteen month determination where courts find allegations of fraud, collusion, wilful misstatement, suppression or intent to evade unproven, while retaining a five year extended period when such culpability is established. It consolidates registration penalties, creates director and officer liability for specified contraventions, adjusts the applicability of certain Central Excise provisions, shortens departmental appeal timelines, enhances punishments including minimum custodial terms for serious offences, designates one offence as cognizable, and confers arrest powers on authorised Central Excise officers. Articles Service Tax Tue, 05 Mar 2013 11:16:01 +0530 https://www.taxtmi.com/article/detailed?id=2064