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    <title>Cognizable and Non-Cognizable Office Specified</title>
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    <description>Section 90 (clause 93(K), Finance Bill, 2013) classifies as cognizable the offence of collecting service tax and failing to pay it to the Central Government beyond six months from when payment becomes due; delayed remittance exceeding fifty lakh rupees attracts imprisonment up to seven years. All other offences under Section 89 are non-cognizable and bailable.</description>
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      <description>Section 90 (clause 93(K), Finance Bill, 2013) classifies as cognizable the offence of collecting service tax and failing to pay it to the Central Government beyond six months from when payment becomes due; delayed remittance exceeding fifty lakh rupees attracts imprisonment up to seven years. All other offences under Section 89 are non-cognizable and bailable.</description>
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