Publication of information in respect of persons - Service Tax Practice Manual / Ready Reckoner - Service Tax

Publication of information in respect of persons Publication of information in respect of persons in certain cases - Section 73D Publication of Name - Section 73D (1) ) If the Central Government is of the opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings under this Chapter in respect of such person, it may cause to be published such names and particulars in such manner as may be prescribed. The Service Tax (Publication of Names) Rules, 2008 have since been notified by Notification no. 15/2008-ST, dated 1-3-2008. Restriction of publication of name in case of penalty - Section 73D (2) ) No publication under this section shall be made in relation to any penalty imposed under this Chapter until the time for presenting an appeal to the Commissioner (Appeals) under section 85 or the Appellate Tribunal under section 86 , as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Publication of name of the Directors / Partners / Managing Agents / Secretaries / Treasurers / Managers etc. - Explanation to section 73D In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, shall also be published if, in the opinion of the Central Government, circumstances of the case justify it.