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)
webmaster@cbec.gov. in
Sir/Madam,
Sub: Guidelines in respect of publication of names under section 73D of the Finance Act, 1994-reg.
Attention is invited to the provisions of section 73 D of the Finance Act, 1994. This section empowers the Central Government to publish information relating to the names of the assessees or any other particulars relating to any proceedings under the Finance Act, 1994 in respect of such persons, in the manner as may be prescribed, if it is considered necessary and expedient in the public interest to do so. However, adequate restriction has been provided so that the particulars in relation to any penalty are not published until the time for presenting an appeal has expired without an appeal having been presented or the appeal, if presented, has been disposed of. The names of the partners of a firm, directors, 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 37 E 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, the power to publish names or other particulars of proceedings, is with the Central Government, following guidelines are laid down regarding the type of cases to be covered, and the manner/procedure of such publication under section 73D read with the Service Tax (Publication of Names) Rules, 2008;
4. It is, however, clarified that these provisions are stringent in nature and may affect the reputation of a person. Therefore, these should be used sparingly, with due care and caution. At the same time, it has also to be ensured that in 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)