Amendment to Section 90: Arrest Powers Limited to Cases of Unpaid Service Tax Over Rs. 2 Crore.

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Full Text of the Document

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....Amendment of section 90 - service tax - The power to arrest in service tax law is proposed to be restricted only to situations where the tax payer has collected the tax but not deposited it with the exchequer, and amount of such tax collected but not paid is above the threshold of ₹ 2 crore.....