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Service Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Recovery of tax u/s 87 from successor of deceased proprietor - ...

Service Tax

July 17, 2015

Recovery of tax u/s 87 from successor of deceased proprietor - SCN was issued to the deceased but could not be adjudicated during his life time - garnishee notices - before adjudication, demand cannot be recovered u/s 87 - HC

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  1. Recovery of tax u/s 87 from successor of deceased proprietor - SCN was issued to the deceased but could not be adjudicated during his life time - garnishee notices -...

  2. Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - an individual proprietor has died through natural causes...

  3. Demand under Section 87 from debtors of Petitioner – Recovery order issued within two days of SCN – Liability of Petitioner yet to be crystallised; Resorting to Section...

  4. Liability on legal heir of the dues of deceased - It is very much clear that in case of transfer or otherwise disposal of the business, in such circumstances, only the...

  5. Service of garnishee notice u/s 87 - The petitioner has not disputed the quantum of service tax dues quantified in the garnishee notices. Petitioner has only highlighted...

  6. Medical expenditure incurred in USA on Cancer Treatment of the proprietor (deceased) of the business - Allowance expenditure u/s 37(1) - Tri

  7. Validity of SCN issued to a dead person - There is no specific provision or machinery provision for recovery of tax dues, after death of the proprietor. - Section 87 (c)...

  8. Recovery of arrears of sales tax and penalty from the Legal Heirs of deceased - - The impugned order contains a fatal flaw insofar as it is addressed to the petitioner...

  9. Recovery of Service Tax dues - Garnishee order - There is no illegality in the impugned Garnishee proceedings under Section 87 of the Act for recovery of the Service Tax...

  10. Demand from deceased person - The law does not provide to proceed in any case against a deceased person, therefore, the order passed by the adjudicating authority is not...

 

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