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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of service tax deposited after the death of proprietor - ...


Court Rules No Recovery Against Successor for Sole Proprietor's Service Tax; Refund Allowed After Proprietor's Death.

July 19, 2018

Case Laws     Service Tax     AT

Refund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - In view of the death of the sole proprietor, no recovery proceedings can be initiated against the appellant - no penalty - refund allowed.

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