Appeal to be preferred in case of Order demanding penalty u/s 78A on director

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..... Appeal to be preferred in case of Order demanding penalty u/s 78A on director
Query (Issue) Started By: - Bishan Shah Dated:- 25-4-2023 Last Reply Date:- 1-5-2023 Service Tax
Got 8 Replies
Service Tax
Order issued to the company demanding service tax along with Interest and Penalty. Penalty is also imposed on the directors. In this case the appeal has been preferred by the company. Wh .....

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..... ether Director is also required to prefer appeal in the above matter? Reply By KASTURI SETHI: The Reply: Was SCN issued to Director separately or not ? In the SCN, was Director also called upon to explain why penalty should not be imposed upon him ? Pl.confirm. Reply By Bishan Shah: The Reply: In SCN issued to Company; in that SCN penalty to director is mentioned and SCN and OIO both issued t .....

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..... o the company as well as director. Reply By KASTURI SETHI: The Reply: Penalty can be imposed upon Director only if mala fide intent to evade tax is present/ established. In other words, if Director is instrumental in evasion of tax.. Go through this case law carefully and word for word. This can help you. 2021 (9) TMI 1247 - CESTAT NEW DELHI MANJEET KAUR BANSAL Versus COMMISSIONER OF SERVICE T .....

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..... AX/GST, UDAIPUR Reply By KASTURI SETHI: The Reply: As per EXCUS, this judgement has not been challenged by the department. Reply By KASTURI SETHI: The Reply: 2023 (2) TMI 772 - CESTAT AHMEDABAD K.J. GUPTA Versus COMMISSIONER OF C. EX. & SERVICE TAX, VADODARA-I Reply By Padmanathan Kollengode: The Reply: Dear querist, The Director has to file a separate appeal. Reply By KASTURI SETHI: The .....

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..... Reply: Yes. Despatch no. on SCN and Order No. on Order-in-Original meant for Company and Director are separately addressed. Reply By Bishan Shah: The Reply: Thank you so much to both the experts.
Discussion Forum - Knowledge Sharing .....

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