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2017 (3) TMI 65 - AT - Service TaxRecovery of short paid tax from legal heir, on death of assessee - Held that: - reliance was placed in the case of Shabina Abraham v. Commissioner of Central Excise & Customs [2015 (7) TMI 1036 - SUPREME COURT], where an individual proprietor has died through natural causes and it is nobody’s case that he has maneuvered his own death in order to evade excise duty - the High Court went into morality and said that the moral principle of unlawful enrichment would also apply and since the law will not permit this, the Act needs to be interpreted accordingly - the demand of duty and penal action are not legal and proper - appeal allowed - decided in favor of appellant.
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