TMI BlogFailure to pay Service Tax - Penalty on the office bearers - In view of the definition of company in...Failure to pay Service Tax - Penalty on the office bearers - In view of the definition of company in Section 3 of Companies Act that the appellants Society is not a Company but a Co-operative Society whose affairs are to be handled by a committee of office bearers having a life span of five years. It is also apparent from the record that the impugned period of demand has two different set of office bearers. Seen from any stretch of imagination the penalty cannot be imposed upon all of them - onc..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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