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2021 (6) TMI 735 - AT - Service TaxLiability on legal heir of the dues of deceased - whether for the period October 2009 to February 2014, the successor or the son of Shri Kuldeep Singh is liable to pay dues of services provided by Shri Kuldeep Singh or not? - HELD THAT:- It is very much clear that in case of transfer or otherwise disposal of the business, in such circumstances, only the successor is liable to pay the dues. There is no provision in law till yet in case of death of the proprietor of the firm who will be liable to pay the dues thereof - Reliance placed in the case of SHABINA ABRAHAM AND OTHERS VERSUS COLLECTOR OF CENTRAL EXCISE & CUSTOMS [2015 (7) TMI 1036 - SUPREME COURT] where it was held that in case of death of the proprietor of the firm, no liability can be fastened on the legal heir for the period till the lifetime of the proprietor. No demand of service tax can be fastened on the son of late Shri Kuldeep Singh for the period October 2009 to February 2014 - the impugned order is modified that the revenue shall determine the liability of the appellant firm w.e.f. 01.03.2014 - Appeal allowed - decided in favor of appellant.
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