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2017 (5) TMI 1030 - AT - Service TaxProceedings against deceased - demand/recovery - whether deceased should be issued a SCN and a proceeding under that SCN is legal and correct or otherwise? - Held that: - the proprietor of the appellants firm Shri Ramesh R. Shewale died on 02.01.2014 and the SCN was issued on 15.12.2014 - There is no provision under the CEA and Rules made thereunder to issue a SCN to a dead person. The SCN issued to the proprietary concern is ab initio illegal. The entire proceedings flowing from the SCN is also vitiated - appeal allowed - decided in favor of appellant.
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