Service tax dues of company cannot be recovered from directors

HIGH COURT OF BOMBAY Suman N. Agarwal Versus Union of India WRIT PETITION NOS. 2347 & 2586 OF 2011 JANUARY 9/10, 2013 JUDGMENT Dr. D.Y. Chandrachud, J. Rule, by consent made returnable forthwith. Counsel appearing on behalf of the Respondents waives service on behalf of the Respondents. By consent, both the Petitions are taken up for hearing and final disposal. 2. The Petitioner has sought to impugn in these proceedings under Article 226 the validity of (i) a notice to show cause dated 29 August 2005 issued by the Assistant Commissioner of Customs, Drawback Department; (ii...