TMI BlogDraconian provision of arrest - Power of Commissioner to arrest introduced in Service TaxX X X X Extracts X X X X X X X X Extracts X X X X ..... Draconian provision of arrest - Power of Commissioner to arrest introduced in Service Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... arrest; Commissioner of Central Excise is empowered to authorize any officer of Central Excise not below the rank of Superintendent of Central Excise, to arrest a person for specified offences particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larly non-payment of collected service tax X X X X Extracts X X X X X X X X Extracts X X X X
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