TaxTMI 
TaxTMI 
Guidelines in respect of publication of names under section 73D of the Finance Act, 1994-reg.
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....Customs *** New Delhi dated the 12th March, 2008 To, Chief Commissioners of Central Excise & Customs (All) Chief Commissioners of Central Excise (All) Director General of Service Tax Director General of Central Excise Intelligence Commissioners of Service Tax (All) [email protected]. in Sir/Madam, Sub: Guidelines in respect of publication of names under section 73D of the Finance Act, ....
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.... or the members of the association can be published if the circumstances of the case justify it. This provision is in line with the similar provisions existing in section 37E of the Central Excise Act, 1944. 2.To bring into effect the provisions of said section, the Service Tax (Publication of Names) Rules, 2008 have been prescribed vide notification No. 15/2008-ST, dated 1.3.2008. 3. Since, t....
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....has been committed with intent to evade payment of tax /duty. (iii) Such publication of information should be necessary or expedient in public interest. (iv) In case, of publication of information pertaining to penalty, the same should be done only after the period for filing appeal before the Commissioner (Appeals) or CESTAT is either over or such appeal has been disposed of. (v) In case publ....
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....ication for its publication to the Committee that has been set up by the Board in this regard. The Chief Commissioner (TAR) will be the convenor of the committee comprising of Director General (DGRI) and the Director General (DGCEI). This committee will scrutinize all the proposals and send its recommendations to Member (CX & ST) within 30 days of receipt of the proposal. Thereafter, the Central B....