Publication of names under section 73D for serious service tax offences; criteria and procedure set for media disclosure. The guidelines operationalise section 73D via the Service Tax (Publication of Names) Rules, 2008, permitting publication in the public interest where material evidence shows fraud, collusion, wilful mis-statement or suppression to evade tax; penalty particulars may not be published until appeal opportunities lapse or appeals are disposed. They set monetary thresholds for offence and repeat cases, allow naming of associated officials when justified, prescribe a proposal-and-review process through jurisdictional officers, Chief Commissioners/DGCEI, a Board committee and Central Government approval, and mandate sparing use.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Publication of names under section 73D for serious service tax offences; criteria and procedure set for media disclosure.
The guidelines operationalise section 73D via the Service Tax (Publication of Names) Rules, 2008, permitting publication in the public interest where material evidence shows fraud, collusion, wilful mis-statement or suppression to evade tax; penalty particulars may not be published until appeal opportunities lapse or appeals are disposed. They set monetary thresholds for offence and repeat cases, allow naming of associated officials when justified, prescribe a proposal-and-review process through jurisdictional officers, Chief Commissioners/DGCEI, a Board committee and Central Government approval, and mandate sparing use.
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