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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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