Service Tax - Arrest for offences prior to 10.05.2013 is illegal

There are two question:-
1. can law will be implemented from a prospective date unless it is not provided in the legislation itself ?
2. Whether arrest is a punishment ?
I think both the answers are big NEGATIVE.
Arrest under new provisions are linked to quantum of punishment only for congnizblity.
Law does not mention any thing to arrest a person only after the SIX MONTH from 10-05-2013

nawalkant nawalkant 20/12/2013

 

Please see the circular which answers the first question(courtesy-Sunilji).The second question depends on one's perception about freedom and ability to bear the burden of an illegal arrest.
CIRCULAR NO
171/6 /2013-ST, Dated: September 17, 2013
To
All Chief Commissioners of Central Excise
All Chief Commissioners of Customs and Central Excise
All Directors General
All Commissioners of Service Tax
All Commissioners of Central Excise
Subject: Guidelines for arrest and bail in relation to offences punishable under the Finance Act, 1994
Section 103 (K) of the Finance Act, 2013 has introduced Sections 90 & 91 in the Finance Act, 1994, with effect from 10 th May, 2013. In terms of section 90 of the Finance Act , 1994, as amended, offences under section 89(1) (ii) shall be cognizable and all other offences shall be non cognizable and bailable. In terms of section 91(1) read with section 89(1) (i) and (ii) of the Finance Act, 1994, as amended, the power to arrest has been introduced in cases involving evasion of service tax covered under section 89(1) (i) and (ii) of the Finance Act, 1994, as amended and the amount of service tax evaded exceeds rupees fifty lakh.

Jayaprakash Gopinathan 20/12/2013