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Service Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Liability on legal heir of the dues of deceased - It is very ...

Service Tax

June 23, 2021

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 successor is liable to pay the dues. There is no provision in law till yet in case of death of the proprietor of the firm who will be liable to pay the dues thereof - in case of death of the proprietor of the firm, no liability can be fastened on the legal heir for the period till the lifetime of the proprietor - AT

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