3. 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:-

(a) 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;

(b) persons who have been adjudged to pay but has not paid any amount, payable under the provisions of section 73A of the Chapter:

Provided that nothing contained in this rule shall apply until the time for presenting an appeal to the Commissioner (Appeals), under section 85, or the Appellate Tribunal, under section 86, as the case may be, has expired without any appeal having been presented or the appeal, if presented, has been disposed of.

Explanation.- For removal of doubts, it is hereby declared that in case the person 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.
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All areas of taxation : Personal Tax, Corporate Tax. | Suggesting legal structure of business entities. | Transactional advisory - optimal deal structure | T

Indirect Taxes

Advising client on establishment of indirect tax management system, in all areas i.e. GST Audit, Customs, Foreign Trade P

Auditing and Assurance Service

We are blessed with team of qualified chartered accountants highly efficient in auditing and assurance services. Our wide range of services are aimed for financial sta

Accounting Services

We offer highly efficient accounting services which are provided by us for our local, national and international clients. We also offer design, implementation and revi

Societies and Trust Consultanc

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Every company according to the India law need to register with the registrar of companies and it is also necessary with documents for vari

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