Monday 3 October 2016

Guidelines for arrest in relation to offences punishable under the Finance Act, 1994 and Central Excise Act, 1944. (Service Tax, Circular No. 201/11/2016, Dated – 30th September 2016)

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.
CBEC by circulars defines conditions precedent to carrying out arrest.
For detail circular, visit at

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