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April 2008

Service Tax (Publication of Names) Rules, 2008 : Notification No. 15/2008-Service Tax, dated 1-3-2008.

By Pinky Shah, Sonalee Godbole, Gaurang Gandhi
Chartered Accountants
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Service tax


 

13 Service Tax (Publication of Names) Rules,
2008 : Notification No. 15/2008-Service Tax, dated 1-3-2008.

These Rules have been notified so as to prescribe the rules
for publication of names and particulars of specified persons who have
intentionally evaded or failed to pay Service Tax. These names could be
published only after due dates of filing appeals at various stages have expired
and no appeals have been filed in this respect. Also, the jurisdictional
Commissioner of Excise would forward the proposal to print the names of
defaulters in the format prescribed to the Chief Commissioner who would in turn
clear/reject it within 15 days. In case it is cleared, then the proposal is
passed on to the Board, who on their own also, would publish such names. Further
guidelines have been issued in this matter vide Circular No. 100/3/2008-ST,
dated 12-3-2008.

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