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TMI BlogThese rules may be called the Service Tax (Publication of Names) Rules, 2008X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of section 94 read with section 73D of the Finance Act 1994, (32 of 1994), the Central Government hereby makes the following rules, namely: - 1. Short title and commencement.- (1) These rules may be called the Service Tax (Publication of Names) Rules, 2008; (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions .-(1) In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the following persons, namely:- (a) persons, who have been adjudged under the provisions of the Chapter, to have contravened any of the provisions of the Chapter or the rules made thereunder, with intent to evade payment of service tax; (b) persons who have been adjudged to pay but has not paid any amount, payable under the provisions of section 73A of the Chapter: Provided that nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 Chie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision: 6. Details of offence committed: 7. Amount involved (service tax/interest/penalty/ amount u/s 73A are to be shown separately): 8. Adjudication details: 9. Whether appeal period has expired with any appeal having been filed/ appeal filed has been disposed of: (in case of the latter, particulars of the order-in- appeal) 10. Reasons for proposing publication of name an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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