Non-payment of service tax may attract arrest and imprisonment upto seven years. The Finance Bill 2013, which was passed by Parliament early this month, empowers Revenue Department officials to arrest a person for non-payment of the collected service tax.In addition the defaulter has to pay a penalty which may extend to one lakh rupees.This is for the first time that service tax rules have been amended to attract the Criminal Procedure Code in line with customs and central excise.