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F.No.
137/102/2006-CX.4
Government of
India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi dated
the 12th March, 2008
Circular No.
100 /3 /2008-ST
To,
Chief Commissioners of Central Excise & Customs
(All)
Chief Commissioners of Central Excise (All)
Director General of Service Tax
Director General of Central Excise Intelligence
Commissioners of Service Tax (All)
webmaster@cbec.gov. in
Sir/Madam,
Sub: Guidelines in respect of publication of
names under section 73D of the Finance Act, 1994-reg.
Attention is invited to
the provisions of section 73 D of the Finance Act, 1994. This section
empowers the Central Government to publish information relating to the
names of the assessees or any other particulars relating to any
proceedings under the Finance Act, 1994 in respect of such persons, in the
manner as may be prescribed, if it is considered necessary and expedient
in the public interest to do so. However, adequate restriction has been
provided so that the particulars in relation to any penalty are not
published until the time for presenting an appeal has expired without an
appeal having been presented or the appeal, if presented, has been
disposed of. The names of the partners of a firm, directors, managing
agents, secretaries and treasurers or managers of the company or the
members of the association can be published if the circumstances of the
case justify it. This provision is in line with the similar provisions
existing in section 37 E of the Central Excise Act, 1944.
2. To bring into effect
the provisions of said section, the Service Tax (Publication of Names)
Rules, 2008 have been prescribed vide notification No. 15/2008-ST, dated
1.3.2008.
3. Since, the power to
publish names or other particulars of proceedings, is with the Central
Government, following guidelines are laid down regarding the type of cases
to be covered, and the manner/procedure of such publication under section
73D read with the Service Tax (Publication of Names) Rules, 2008;
| (i) |
Publication of information would be resorted to only
in respect of offence cases wherein the service tax liability is Rs. 1
crore or more. However, in cases of repeat offences, and in cases
involving collection of an amount representing tax, not deposited, to
the Central Government under section 73A of the Finance Act, 1994, the
tax liability limit would be Rs.25 lakh. |
| (ii) |
The cases should have material evidence to show that
fraud, collusion, wilful mis-statement or suppression of facts has
been committed with intent to evade payment of tax /duty. |
| (iii) |
Such publication of information should be necessary or
expedient in public interest. |
| (iv) |
In case, of publication of information pertaining to
penalty, the same should be done only after the period for filing
appeal before the Commissioner (Appeals) or CESTAT is either over or
such appeal has been disposed of. |
| (v) |
In case publication relates to association of persons
(i.e. firm, company etc.,) the names of their officials (like
partners, directors) can also be published if there are justifying
circumstances for doing so. |
| (vi) |
The jurisdictional Commissioners or the ADGs of DGCEI
zonal units should send the proposal giving full details of the nature
of offence, amount of tax, credit, refund or rebate involved and role
played by each person whose name or other particulars are proposed to
be published, to the Chief Commissioner or the Director General of
Central Excise Intelligence as the case may be. |
| (vii) |
The Chief Commissioner or the Director General of
Central Excise Intelligence, as the case may be, should examine the
proposal and within fifteen days forward the same with his or her
comments giving justification for its publication to the Committee
that has been set up by the Board in this regard. The Chief
Commissioner (TAR) will be the convenor of the committee comprising of
Director General (DGRI) and the Director General (DGCEI). This
committee will scrutinize all the proposals and send its
recommendations to Member (CX & ST) within 30 days of receipt of the
proposal. Thereafter, the Central Board of Excise and Customs may
recommend the publication of such names to the Central Government.
|
| (ix) |
The Board, on receipt of approval of the Central
Government, will communicate the same to the concerned Chief
Commissioner or Director General, as the case may be, for taking
necessary action. The publication of names may be made in the print
media, electronic or any other media of mass communication. |
4. It is, however,
clarified that these provisions are stringent in nature and may affect the
reputation of a person. Therefore, these should be used sparingly, with
due care and caution. At the same time, it has also to be ensured that in
deserving cases, they are, in fact, used and that there is no arbitrary
selection in their implementation.
5. Receipt of the Circular may be
acknowledged.
6. Hindi version will follow.
Yours faithfully,
Sd/-
(Gautam
Bhattacharya)
Commissioner
(ST)
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