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2017 (12) TMI 721 - AT - Service TaxSCN on legal heir of proprietor after the death of proprietor - Whether the SCN can be validly issued on the legal heir of the proprietor for duty allegedly short paid on the ground that his son legal heir is carrying the same business after the death of proprietor under the same name and style? Held that: - the proprietor Birendra Singh, with respect to whom SCN was issued after his death, purportedly on the legal heir Shri Jasjit Singh is ab-initio avoid - it is of no consequence or help to the revenue that the legal heir Shri Jasjit Singh have also taken registration under the same name and style and is carrying on similar business. The said proprietorship concern of Shri Jasjit Singh is totally different from the earlier proprietorship concern of his late father Shri Birendra Singh. The Revenue have erred in issuing SCN on him after the death of late Birendra Singh - The Adjudicating authority is directed to refund the amount of ₹ 38,24,602/- collected from Shri Jasjit Singh with interest - appeal allowed - decided in favor of appellant.
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