<h1>Finance Bill 2013 introduces Section 78A to penalize directors and officials for willful service tax offences.</h1> A new section, 78A, is introduced in the Finance Bill, 2013, to impose penalties on directors and company officials for specific willful offences. These include evading service tax, issuing invoices without providing taxable services, improperly utilizing tax credits, and failing to remit collected service tax to the Central Government within six months of the due date. Directors, managers, secretaries, or officers responsible for the company's business conduct and knowingly involved in such contraventions face penalties up to one lakh rupees.