https://www.taxtmi.com/circulars?id=54756 The circular limits the power of arrest for Service Tax to cases where a person clearly collected amounts as service tax, failed to remit them to the Central Government beyond six months from the due date, and the amount exceeds rupees two crore, requiring file notings and documentary evidence (invoices, ST3 returns) establishing collection, non payment, the time lapse and the monetary threshold before arrest; arrest remains discretionary and depends on risks to investigation, evidence tampering or witness intimidation. en-us Fri, 30 Sep 2016 00:00:00 +0530 Sat, 01 Oct 2016 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54756 The circular limits the power of arrest for Service Tax to cases where a person clearly collected amounts as service tax, failed to remit them to the Central Government beyond six months from the due date, and the amount exceeds rupees two crore, requiring file notings and documentary evidence (invoices, ST3 returns) establishing collection, non payment, the time lapse and the monetary threshold before arrest; arrest remains discretionary and depends on risks to investigation, evidence tampering or witness intimidation. Circulars Service Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54756