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PERSONAL PENALTY ON COMPANY DIRECTORS

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 2-11-2015 - Penalty for Offences by Director etc. of Company (section 78A - w.e.f. 10.05.2013) Finance Act, 2013 has inserted a new section 78A in the Finance Act, 1994 to provide for penalty for offen .....

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ithout provision of taxable service in violation of the rules made under the provisions of this Chapter; or availment and utilisation of credit of taxes or duty without actual receipt of taxable service or excisable goods either fully or partially in .....

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irector, manager, secretary or other officer of such company, who at the time of such contravention was in charge of, and was responsible to, the company for the conduct of business of such company and was knowingly concerned with such contravention, .....

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in the contraventions specified therein. Thus, section 78A provides for imposition of penalty on director, manager secretary, or other officer of the company, who is in any manner knowingly concerned with specified contraventions. Salient features o .....

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esponsible to Company for conduct of business of Company If knowingly involved in specified contraventions Penalty may be levied on more than one person for single contravention/offences Specified Contraventions Evasion of Service Tax Issuance of bil .....

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dit of Central Government beyond 6 months of the due date. Who is Punishable Any person who is director manager secretary other officer and who at the time of contravention was in charge of/was responsible to company for conduct of business, and was .....

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