Guidelines in respect of publication of names under section 73D of the Finance Act, 1994-reg.

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..... e Central Board of Excise Customs *** New Delhi dated the 12 th 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 pu .....

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..... managing agents, secretaries and treasurers or managers of the company 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 be .....

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..... es should have material evidence to show that fraud, collusion, wilful mis-statement or suppression of facts 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 .....

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..... Intelligence, as the case may be, should examine the proposal and within fifteen days forward the same with his or her comments giving justification 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 scrut .....

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..... deserving cases, they are, in fact, used and that there is no arbitrary selection in their implementation. 5. Receipt of the Circular may be acknowledged. 6. Hindi version will follow. Yours faithfully, Sd/- (Gautam Bhattacharya) Commissioner (ST) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmana .....

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