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2018 (7) TMI 1124 - AT - Service TaxRefund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - proprietor of the firm expired due to cancer on 18/04/2005 before adjudication of the case and the proprietary firm ceased to exist from 18/04/2005 - Held that:- It is a fact that Shri M.B. Lingadalli who was the proprietor of the firm died on 18/04/2005 and that too before the case was a adjudicated. It is also a fact that service tax registration was surrendered vide letter dt. 19/05/2005 and the said letter is on record. In view of the death of the sole proprietor, no recovery proceedings can be initiated against the appellant in view of the judgment of the Hon'ble Supreme Court in the case of Shabina Abraham [2015 (7) TMI 1036 - SUPREME COURT] No penalty - refund allowed - decided in favor of appellant.
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