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2018 (2) TMI 1563 - AT - Service TaxRecovery of dues from legal heir - whether the SCN is validly issued in the name of Bhootpurva Sainik Security & Detective Service (after death of proprietor) and secondly whether the legal heir of late Mr. U.N. Pandey, Mr. Sashi Bhusan Pandey is liable for the dues, if any of the said Bhootpurva Sanik Security & Detective Service? Held that: - Mr. Shashi Bhushan Pandey, the legal heir of late Mr. U.N. Pandey is not liable for any dues of Bhootpurva Sainik Security & Detective Service, as admittedly show cause notice was issued after the death of his father. So far the dues of the said firm are concerned the Revenue is directed to locate the erstwhile remaining partners of the said firm and enforce recovery from them. From going through the show cause notice it is not evident whether the same is directed to proprietorship or the partnership concerned. Thus, under these circumstances held no proper service accordingly service that there is no proper authority with the Court below to pass the impugned order. Appeal allowed - decided in favor of appellant.
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