https://www.taxtmi.com/article/detailed?id=5145 The statute reclassifies the offence of knowingly failing to deposit collected service tax as cognizable while designating other specified offences-tax evasion, wrongful credit utilization, false accounting or information, and failure to remit collected tax within prescribed time-as non-cognizable and bailable; the provision supersedes the Code of Criminal Procedure and pairs this cognizability scheme with graduated imprisonment terms and increased penalties for repeat convictions. en-us Tue, 28 May 2013 11:56:18 +0530 Sat, 14 Sep 2013 22:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5145 The statute reclassifies the offence of knowingly failing to deposit collected service tax as cognizable while designating other specified offences-tax evasion, wrongful credit utilization, false accounting or information, and failure to remit collected tax within prescribed time-as non-cognizable and bailable; the provision supersedes the Code of Criminal Procedure and pairs this cognizability scheme with graduated imprisonment terms and increased penalties for repeat convictions. Articles Service Tax Tue, 28 May 2013 11:56:18 +0530 https://www.taxtmi.com/article/detailed?id=5145