Are past employees liable for st default

HARSHAL RAJVANSHI (ARTICLED ASSISTANT) (28 Points)

16 July 2012  

If a co. is not paying service tax(ST) since 2008 and it's M.D was changed in 2010. In 2012 when the co. is still a defaulter in payment of ST, in such a situation, can past employees be held liable for such default and what will be the liability of new MD in this regard?