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2016 (10) TMI 742 - AT - Service TaxAppeal against the assessee who has died / no more - transportation charges - loading and unloading charges - thappi charges - Held that: - the respondent was proprietorship firm under the Proprietor of Shri Arjun Chothani and now he is no more. Respondent being an individual dead person, the Revenue cannot file appeal against a dead person by making him respondent. Rule 22 of Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 referred and held that if respondent dies, the appeal shall abate - merits of the case set aside - appeal disposed off - decided against Revenue.
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