Power to publish information in respect of defaulters [Section 73D] :

The Central Government may cause to be published the name of any person and any other particulars relating to any proceedings under this Chapter in respect of such person in such manner as may be prescribed subject to the following conditions: –

(i) Central Government is of the opinion that it is necessary/expedient in the public interest to publish such names and particulars, and

(ii) Publication under this section shall be made in relation to any penalty imposed under this Chapter only after 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 an appeal having been presented or the appeal, if presented, has been disposed of.

Explanation: In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers or managers of the company, or the members of the association, as the case may be, shall also be published if, in the opinion of the Central Government, circumstances of the case justify it.

Service Tax (Publication of Names) Rules, 2008 have been notified vide Notification No. 15/2008-S.T. dated 01.03.2008.