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of <h1>Guidelines for Publishing Names u/s 73D: Focus on Large Service Tax Liabilities and Repeat Offenses.</h1> The circular outlines guidelines for publishing names under section 73D of the Finance Act, 1994, focusing on cases where service tax liability is Rs. 1 crore or more, or Rs. 25 lakh for repeat offenses or tax not deposited under section 73A. Publication requires evidence of fraud, collusion, or intent to evade tax and should be in the public interest. Information on penalties can only be published after appeal periods expire. Proposals for publication must be reviewed by the Chief Commissioner or Director General and approved by a committee before being recommended to the Central Government. The guidelines emphasize careful and sparing use to avoid reputational harm.
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