TaxTMI 
TaxTMI 
Cognizable and Non-Cognizable Office Specified
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....ognizable and Non-Cognizable Office Specified <br>News and Press Release<br>Dated:- 2-3-2013<br><BR>See clause 93(K) of Finance Bill, 2013 Section 90 is being introduced to specify and differentiate ....
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....cognizable offences from non-cognizable and bailable offences; Accordingly the following offence shall be cognizable: The offence (d) collects any amount as service tax but fails to pay the amount ....
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....so collected to the credit of the Central Government beyond a period of six months from the date on which such payment becomes due, shall be punishable The punishment (as per the proposed amendment -....
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.... See clause 93(J)) (ii) in the case of the offence specified in clause (d), where the amount exceeds fifty lakh rupees, with imprisonment for a term which may extend to seven years: Non-cognizable a....
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....nd bailable offence: All other offences mentioned in Section 89 shall be Non-cognizable and bailable.<BR> News - Press release - PIB....