https://www.taxtmi.com/news?id=16577 The article explains that DGCEI coercive measures for alleged service tax nonpayment cannot bypass statutory procedural prerequisites such as issuance of a show cause notice and adjudicatory determinations before arrest; arrest must rest on credible material and opportunity to explain. Habitual evader findings form a narrow exception but require documented past records and consultation of service tax files. Constitutional safeguards from D.K. Basu apply to tax enforcement, search operations require an express contemporaneous opinion and note, and amounts taken after defective searches must be returned, with affected persons retaining rights to pursue appropriate remedies. en-us Thu, 01 Sep 2016 21:57:51 +0530 Thu, 01 Sep 2016 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=16577 The article explains that DGCEI coercive measures for alleged service tax nonpayment cannot bypass statutory procedural prerequisites such as issuance of a show cause notice and adjudicatory determinations before arrest; arrest must rest on credible material and opportunity to explain. Habitual evader findings form a narrow exception but require documented past records and consultation of service tax files. Constitutional safeguards from D.K. Basu apply to tax enforcement, search operations require an express contemporaneous opinion and note, and amounts taken after defective searches must be returned, with affected persons retaining rights to pursue appropriate remedies. News - Thu, 01 Sep 2016 21:57:51 +0530 https://www.taxtmi.com/news?id=16577