When the Power to Arrest arise in Service Tax?

When the Power to Arrest occur in Service Tax?, The short article is all about the arrest or the prosecution rights given to the officer in case of hold-up or non payment of the service tax collected to the federal government.

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When the Power to Arrest arise in Service Tax?

Section 91– Power to Arrest

The power to arrest is given to the Commissioner of Central Import tax to get the individual whosoever is responsible to be penalized or prosecuted under the said act in case of the non compliances of the provisions of the Act. Further the Commissioner of Central Import tax might authorise anybody not below the rank of Superintendent of Central Excise to apprehend anyone who has actually not followed the Act. Before this the officer has to validate that the individual has made an evasion of service tax surpassing Rs. 50 lakhs. The individual who has made an evasion of less than that amount will not be liable for prosecution but will be punished under this Act.

Needs To Check Out– 0.5% Swachh Bharat cess on all services from 15 th Nov 15

There might be 2 cases where the person can be detained under the law. They are–

  1. Under Cognizable Offense– Here the person can be apprehended under arrest warrant and the person needs to be notified about the reason behind the arrest. He will be brought against the magistrate within 24 hours of the arrest.
  2. Under Non Cognizable offense– Under these type, the offense can be bailable and the officer with equivalent powers can make the same and also have to follow the Area 436 of the Code of the Wrongdoer treatment, 1973.

Formalities while apprehending the individual:

  1. If the female person is found guilty then the female officer has just the right to apprehend the individual and no one other can apprehend the female person.
  2. The affordable care of the individual must be taken care in the prison also and the matters relating to the health concerns of the individual ought to likewise be taken care of.
  3. The medical check up of everyone so apprehended has to be taken and in case of the arrest of the female person than the medical check up requirements to conducted by the female medical officer only.

Needs To Read– Complete Details for Service Tax & New ST Tax Rate @ 14.5%

Arrest Memo must consist of:

  • The personal details of the person apprehended should be pointed out.
  • The section versus which the arrest was initiated and under which the individual is responsible for the prosecution.
  • The date and time of the arrest of the person.

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