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    <title>Publication of names and other particulars</title>
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    <description>Central Government may publish the names and particulars of persons adjudged to have contravened service tax provisions with intent to evade payment, and of persons adjudged to be liable to pay but who have not paid amounts due, provided the period for filing appeals has expired or any appeal filed has been disposed of. Publication can be in the Official Gazette, print or electronic media, or by other means. The rule also allows publication of names of firm partners, company officers, or association members where circumstances justify it.</description>
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      <description>Central Government may publish the names and particulars of persons adjudged to have contravened service tax provisions with intent to evade payment, and of persons adjudged to be liable to pay but who have not paid amounts due, provided the period for filing appeals has expired or any appeal filed has been disposed of. Publication can be in the Official Gazette, print or electronic media, or by other means. The rule also allows publication of names of firm partners, company officers, or association members where circumstances justify it.</description>
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