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Guidelines for arrest in relation to offences punishable under the Finance Act 1994 and Central Excise Act 1944

Service Tax - 201/11/2016 - Dated:- 30-9-2016 - Circular No 201/11/2016-Service Tax F.N0. 137/47/2013-Service Tax Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs Service Tax Wing New Delhi, the 30th September, 2016 To All Principal Chief Commissioners/ Chief Commissioners of Central Excise/Service Tax Principal Directors General/ Directors General of Goods & Service Tax/Systems/Central Excise Intelligence/ Audit/Tax Payer Services Chief Com .....

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Act 1994. Vide sections 155, 156 and 157 of the Finance Act 2016, with effect from 14.05.2016, sections 89, 90 and 91 of the Finance Act, 1994 have been amended. As a consequence of these amendments, the power of arrest in Service Tax is available only if a person collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond the period of six months from the date on which such payment becomes due and the amount exceeds rupees two crore .....

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ing to arrest a person must be, apart from fulfillment of the legal requirements, the need to ensure proper investigation and prevention of the possibility of tampering with evidence or intimidating or influencing witnesses. 3.0 In the context of the legislative amendments vide the Finance Act 2016 and the single offence for which the power of arrest exists, it is necessary to again emphasize and indicate the factors which must invariably be kept in mind before arresting a person: 4.0 Conditions .....

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er the period being investigated should be in the file. 4.1.2 Amount should exceed ₹ 2 crore. 4.1.3 Failure to pay the amount so collected to the credit of the Central Government: The ST3 return filed by the assessee for the relevant period, showing the self-assessed value of taxable services and service tax paid should be available in file. Where no such return has been filed, an observation to this effect should be made since this will make the departmental case stronger. 4.1.4 Such a fa .....

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d offence is readily available for perusal by a judicial body, when necessitated. 5.0 Conditions precedent- factual 5.1 Even if all the legal conditions precedent mentioned in paragraph 4.1 to 4.2 are fulfilled, that will not, ipso facto, mean that an arrest must be made. Once the legal ingredients of the offence are made out, the Commissioner must then determine if the answer to the following questions is in the affirmative 5.1.1 Is the alleged offender likely to hamper the course of further in .....

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e procedure for arrest, post-arrest formalities and the reporting system. 7.1. It has been decided to revise the monetary limits for arrests and prosecution in Central Excise to maintain uniformity of practice in Central Excise and Service Tax. It is directed that henceforth arrest and prosecution of a person in relation to offences specified under clause (a) to (d) of sub-section (l) of section 9 of the Central Excise Act, 1944 may be considered only in cases where evasion of Central Excise dut .....

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