RCA

The Service Tax department has decided to publicize the names & details of  service tax defaulters as well as those assesses who have have contravened any of the provisions of the Chapter or the rules made there under, with intent to evade payment of service tax;

The above have been brought in to the statute books through an amendment, though the same is awaiting the their publication in the Official Gazette.

The department may use the print media, electronic media or by any other means to publicize such names & details.

However, such publication will not be made until the time for presenting an appeal to the Commissioner (Appeals) or the Appellate Tribunal as the case may be, has expired without any appeal having been presented or the appeal, if presented, has been disposed of.

The amendment further goes on to explain that in case the assessee is a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries, treasurers or manager of the company, or any member of association, as the case may be, may also be published if, in the opinion of the Central Government, circumstances of the case justify it.

Source: CAinIndia.org