https://www.taxtmi.com/circulars?id=4150 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material evidence shows fraud, collusion, wilful mis-statement or suppression to evade tax; penalty particulars may not be published until appeal opportunities lapse or appeals are disposed.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. en-us Wed, 12 Mar 2008 00:00:00 +0530 Fri, 06 Jan 2012 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4150 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material evidence shows fraud, collusion, wilful mis-statement or suppression to evade tax; penalty particulars may not be published until appeal opportunities lapse or appeals are disposed.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. Circulars Service Tax Wed, 12 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4150