The Service Tax (Publication of Names) Rules, 2008
Short title and commencement
- These rules may be called the Service Tax (Publication of Names) Rules, 2008.
- They shall come into force on the date of their publication in the Official Gazette.
- "Chapter" means the Chapter V of the Finance Act, 1994 (32 of 1994).
- "section" means a section of the Chapter.
- All other words and expressions used herein shall have the meaning assigned to them under the Chapter or rules made thereunder and if such words and expressions are not defined in the Chapter but defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, they shall have the meaning assigned to them in that Act or the rules made thereunder.
Publication of names and other particulars
Subject to the provisions of these rules, the Central Government may cause to be published in the Official Gazette, print media, electronic media or by any other means, the names and particulars of the following persons, namely:-
- 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.