Amendment to Section 91: Arrest Only if Collected Service Tax Over Rs. 2 Crore is Undeposited with Government.

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Full Text of the Document

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....Amendment of section 91 - 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.....