9911796707
TMI Blog2025 (3) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 dated 29.05.2015. 2. Brief facts are that the appellant M/s. Thirumani Mariappan, having Service Tax Registration are providing taxable service under the category of "Commercial or Industrial Construction Service" in terms of the provision of the Chapter V of Finance Act, 1994. During the course of audit, it was noticed that the appellant had suppressed the taxable value and there by short paid service tax on the value of taxable service received. 3. In respect of the income earned from such "Commercial or Industrial Construction Service" the appellant paid appropriate service tax on 33% of the value after availing 67% abatement under Notification No. 01/2006 S.T. inasmuch as they rendered the said service on "with material" basis. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Consultant Shri B. Ganesan has intimated that the appellant Shri Thirumani Thangarajan died on 31.05.2022 and has enclosed a copy of the Death Certificate. The Death Certificate of Shri Thirumani Thangarajan is extracted below for ready reference : - 8. The Ld. AR Shri Sanjay Kakkar represented the Department. 9. On the death of the appellant, the appeal stands abated in terms of provisions of Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Rule 22 of the CESTAT (Procedure) Rules, 1982 reads as under : - " Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appellant or applicant or a resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C)], wherein it has been held that no proceedings can be initiated or continued against a dead person as it amounts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to defend himself. It is apt to quote from the case of Shabina Abraham & Ors. Vs. CCE, "1. "Nothing is certain except death and taxes. Thus spake Benjamin Franklin in his letter of November 13, 1789 to Jean Baptiste Leroy. To tax the dead is a contradiction in terms. Tax laws are made by the living to tax the living. What survives the dead person is what is left behind in the form of such person's property. This appeal raises questions as to whether the dead person's property, in the form of his or her estate, can be taxed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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