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of <h1>Section 73D allows publishing names in tax proceedings; restricted if appeal pending. Rules 2008 guide process.</h1> The Service Tax Practice Manual outlines the conditions under Section 73D for publishing the names of individuals involved in service tax proceedings. The Central Government may publish such information if deemed necessary in the public interest. However, publication is restricted if an appeal is pending or has not been resolved. The Service Tax (Publication of Names) Rules, 2008, specify the procedures for such publications. In cases involving firms or companies, the names of key individuals like directors or partners may also be published if justified by the circumstances.
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