Director liability for corporate service-tax contraventions exposes officers to penalty for knowing involvement and failure to remit tax. 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.
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Provisions expressly mentioned in the judgment/order text.
Director liability for corporate service-tax contraventions exposes officers to penalty for knowing involvement and failure to remit tax.
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.
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