Rule 4 - Initiation of action and publication - Service Tax (Publication of Names) Rules, 2008

4. Initiation of action and publication.- (1) If the Commissioner of Central Excise, having jurisdiction over such person, is satisfied that it is necessary or expedient in the public interest to publish the names and any other particulars as he deems fit, he shall after due verification of the facts, and the circumstances of the case, forward a proposal in the Annexure appended to these rules for such publication to the jurisdictional Chief Commissioner. (2) The jurisdictional Chief Commissioner, on receipt of proposal referred to in sub-rule (1), shall within fifteen days from the receipt of such proposal, examine it and if he is satisfied that circumstance of the case justify such publication, may make a recommendation to the Board accordingly. (3) On receipt of the recommendation by the Board, or on its own, the Central Government, may cause publication of the name and other particulars in a manner as specified in rule 3.