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    <title>Recovery from Directors of Service Tax Dues Owed By A Public Limited Company Impermissible without Lifting Corporate Veil</title>
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    <description>Directors of a public limited company cannot be held personally liable for service tax or GST dues absent lifting the corporate veil or satisfying statutory prerequisites; where statutes impose joint and several liability for recoveries from private companies, the department must first establish company liability and then prove that non-recovery results from a director&#039;s gross neglect, misfeasance or breach of duty, with non executive directors excluded unless responsibility for conduct of business is shown.</description>
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      <description>Directors of a public limited company cannot be held personally liable for service tax or GST dues absent lifting the corporate veil or satisfying statutory prerequisites; where statutes impose joint and several liability for recoveries from private companies, the department must first establish company liability and then prove that non-recovery results from a director&#039;s gross neglect, misfeasance or breach of duty, with non executive directors excluded unless responsibility for conduct of business is shown.</description>
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