https://www.taxtmi.com/article/detailed?id=9489 Recovery of service tax from directors was previously impermissible without statutory authority or clear factual findings to pierce the corporate veil; courts require positive material, personal show cause notices and proof of active involvement, misfeasance or fraud before imposing liability. The GST framework, however, treats amounts confirmed under earlier law as recoverable arrears and provides that where dues of a private company cannot be recovered, its directors during the relevant period may be jointly and severally liable unless they prove non recovery was not due to gross neglect, misfeasance or breach of duty. en-us Sat, 26 Sep 2020 11:39:45 +0530 Sat, 26 Sep 2020 11:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9489 Recovery of service tax from directors was previously impermissible without statutory authority or clear factual findings to pierce the corporate veil; courts require positive material, personal show cause notices and proof of active involvement, misfeasance or fraud before imposing liability. The GST framework, however, treats amounts confirmed under earlier law as recoverable arrears and provides that where dues of a private company cannot be recovered, its directors during the relevant period may be jointly and severally liable unless they prove non recovery was not due to gross neglect, misfeasance or breach of duty. Articles Service Tax Sat, 26 Sep 2020 11:39:45 +0530 https://www.taxtmi.com/article/detailed?id=9489