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<h1>Director liability for corporate service-tax contraventions exposes officers to penalty for knowing involvement and failure to remit tax.</h1> Section 78A imposes personal liability on directors, managers, secretaries and other officers who were in charge of company business and were knowingly concerned when the company committed specified service-tax contraventions: evasion, issuing invoices without provision of service, claiming credit without actual receipt, or failing to remit collected tax within six months; such officers are liable to a penalty up to the statutory maximum, and related proceedings are deemed concluded where corresponding notice-based proceedings are concluded.