The Hon’ble Delhi High Court in the matter of eBIZ.com Private Limited versus Union of India & Ors. summarised the provisions of the Finance Act, 1994 relating to Arrest of a person under Section 90 and 91 of the Act as under: Please refer Para 79 of the judgment (click on the link http://lobis.nic.in/ddir/dhc/SMD/judgement/01-09-2016/SMD01092016CW7562016.pdf) “The scheme of the … Continue reading Service Tax Update_Delhi High Court summarised the provisions of the Finance Act, 1994 relating to Arrest of a person under Section 90 and 91 of the Act