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2020 (2) TMI 42 - AT - Service TaxLevy of service tax - packaging activity - activity of filing up of the bags is sub-contracted to various sub-contractors by M/s. Aspinwall & Co. - period from 16/06/2005 to 31/12/2006 - extended period of limitation - HELD THAT:- The appellant was admittedly a sole proprietorship and Shri. N. Chandra Mohan was the proprietor of M/s. Jaaacsons Enterprises, Mangalore. Also, during the pendency of this appeal, the sole proprietor died on 31/08/2019 in view of the death certificate placed on record. Also, the legal heirs of the sole proprietor are not continuing with the business. On the death of the sole proprietor Shri. N. Chandra Mohan, the present appeals and the demand and recovery proceedings against the appellant abate - the proceedings against the appellant abate - appeal disposed off.
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