TaxTMI 
TaxTMI 
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?
Appeal to be preferred in case of Order demanding penalty u/s 78A on director
25 Apr 2023 
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Separate appeal by director required where a penalty is imposed on him; liability depends on mala fide tax evasion intent.
A director is required to file a separate appeal where a show-cause notice and Order-in-Original impose a penalty on him; imposition of such penalty depends on establishment of mala fide intent or that the director was instrumental in tax evasion, and separate dispatch/order particulars for company and director indicate distinct proceedings. (AI Summary)
A director is required to file a separate appeal where a show-cause notice and Order-in-Original impose a penalty on him; imposition of such penalty depends on establishment of mala fide intent or that the director was instrumental in tax evasion, and separate dispatch/order particulars for company and director indicate distinct proceedings. (AI Summary)