Service Tax need to paid after the service provider Expires?

[Asked by Guest]

Respected Sir,

Rent on Immovable property

Rent received for 4 months from june to sep-16 is 13lakhs
Unfortunately my mother expired in the month of Sep16
We paid service tax till sep-16 of ₹ 168117/- and filing is also done.

My Queries :

1)We have stopped paying service tax after sep16
I have submitted for surrender but the Officier says that
we have to pay service for oct,nov,dec-16.
Do we need to continue paying service tax??
The rent is divided into 3 brothers(legal heirs)
2)Is there any possibility of getting refund?
What is time for applying of refund.

AI Summary

Service tax liability after provider's death may transfer to legal heirs, affecting surrender and refund claims under exemption rules.
Service tax may be required until the registration is cancelled if the estate or successors continue to enjoy rent; if the property and rent receipts are reconstituted so each heir's share is below the exemption threshold and reflected by separate invoices and banking, heirs may avoid liability. Refunds of excess tax paid can be sought provided all governmental dues are clear, documentary proof of division exists, and surrender follows payment of outstanding liabilities.