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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

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

Service Tax

July 4, 2016

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 - Division bench confirmed the decision of learned Single Judge of quashing the recovery notice - 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. 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...

  3. 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...

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

  6. 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)...

  7. 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...

  8. Transfer of input tax credit in case of death of sole proprietor - Credit can be transferred if the successor is continuing the business of the easter deceased as per...

  9. Recovery proceedings against a deceased assessee – demand confirmed on the basis of aforesaid SCN cannot be sustained. - AT

  10. Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

 

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