Finance Act (Service Tax) 1994

[Section 90 :- Cognizance of offences.

 (1) An offence under clause (ii) of sub-section (1) of section 89 shall be cognizable.

^omitted[(2) Notwithstanding anything contained in the Code of Criminal Procedure, 1973, all offences, except the offences specified in sub-section (1), shall be non-cognizable and bailable.]

Refer: Circular No. 171/2013-ST Dated 17/09/2013

Refer: Finance act 2016-17