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<h1>Finance Act Section 73D allows public naming in service tax cases post-appeal period for public interest.</h1> Section 73D of the Finance Act, 1994, permits the Central Government to publish the names and particulars of individuals involved in proceedings under the Service Tax chapter if deemed necessary in the public interest. However, such publication is restricted until the appeal period under sections 85 or 86 has expired or the appeal is resolved. In cases involving firms, companies, or associations, the names of key individuals like partners, directors, or managers may also be published if justified by the circumstances. This provision was introduced by the Finance Act, 2006, effective from April 18, 2006.