2019 (1) TMI 1293 - SCH - Service Tax

Jurisdiction to arrest a person - default in service tax - whether the power of arrest under Section 91 of the Finance Act, 1994 can be exercised without following the procedure as set out in Section 73A(3) and (4) of the said Act? - Held that - The High Court has decided, after detailed discussion, that it is mandatory to follow the procedure contained in Section 73A(3) and (4) of the said Act before going ahead with the arrest of a person under Sections 90 and 91 - there are no reasons to deviate from such conclusion - appeal dismissed.

Summary

The Supreme Court upheld that arrest under Section 91 of the Finance Act, 1994 must follow the procedure in Section 73A(3) and (4) of the Act. The High Court's decision was affirmed, stating the procedure is mandatory before arrest under Sections 90 and 91. The appeals were dismissed.