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    <title>Draconian provision of arrest - Power of Commissioner to arrest introduced in Service Tax</title>
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    <description>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.</description>
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      <description>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.</description>
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