Director liability for service tax contraventions: personal penalty exposure where officers are knowingly concerned in tax non compliance. Section 78A attaches personal penalty liability to directors, managers, secretaries and other officers who were in charge of and responsible for the company's business and were knowingly concerned with specified contraventions: service tax evasion; issuing invoices or challans without provision of taxable service; wrongful availment or utilisation of tax credit without actual receipt of taxable service or excisable goods; and failure to remit collected service tax beyond six months of the due date.