Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appeal against Service Tax abated due to appellant's death under Rule 22.</h1> The appeal filed by the appellant against the confirmed Service Tax amount was abated due to the appellant's death, resulting in the demand also abating ... Confirmation of service tax and penalty on deceased person - abatement of appeal as per Rule 22 of the CESTAT (Procedure) Rules - Held that:- In view of Rule 22 of the CESTAT (Procedure) Rules the present appeal cannot proceed and will abate - the present appeal abates on the death of the appellant - demand also abates. The appeal filed by Mrs. Prashanthi W/o Late Shri Harsha P S, Proprietor of M/s. Rapid Marine Suppliers, against the Service Tax amount of Rs. 36,48,659/- confirmed by the Commissioner of Central Excise, Mysore abated due to the death of the appellant. The demand also abated as per Rule 22 of the CESTAT (Procedure) Rules.
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