Appeal to be preferred in case of Order demanding penalty u/s 78A on director

[Bishan Shah]

Order issued to the company demanding service tax along with Interest and Penalty. Penalty is also imposed on the directors. In this case the appeal has been preferred by the company. Whether Director is also required to prefer appeal in the above matter?

AI Summary

Directors Must File Separate Appeals if Named in Tax Orders; Intent to Evade Tax Requires Proof A company received an order demanding service tax, interest, and penalties, including penalties on its directors. The company has appealed the order, and the question arises whether the director should also file a separate appeal. It was clarified that if the director was specifically named in the Show Cause Notice (SCN) and Order-in-Original (OIO), they must file a separate appeal. It was noted that penalties on directors require proof of intent to evade tax. References to relevant case law were provided to support this view. The discussion concluded with a consensus that the director should appeal separately.