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2019 (5) TMI 224 - AT - Service TaxRecovery proceedings against dead person’s legal heirs - Section 11 of CEA, 1944 - HELD THAT:- The provisions of Section 11 of Central Excise Act, 1994 and provisions of Section 87 of Finance Act, 1994 are pari meteria - the ruling of Hon’ble Supreme Court in the case of Shabina Abraham is squarely applicable in the present case, where it was held that in the absence of machinery provisions for proceeding against dead person’s legal heirs, duty and other sums do not become payable to apply recovery provisions under Section 11 of Central Excise Act, 1944. The demand confirmed cannot be recovered from the legal heirs of Shri Kailash Nath Singh - Appeal allowed - decided in favor of appellant.
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