Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded i...
Proceedings under Section 148A cannot be initiated against a deceased assessee; where the assessee has died, the Department must invoke the statutory mechanism under Section 159 against the legal representatives. As that route was not followed here, the notices were unsustainable and were quashed, while liberty was preserved for the Department to proceed in accordance with law against the legal representatives.
Proceedings under Section 148A cannot be initiated against a deceased assessee; where the assessee has died, the Department must invoke the statutory mechanism under Section 159 against the legal representatives. As that route was not followed here, the notices were unsustainable and were quashed, while liberty was preserved for the Department to proceed in accordance with law against the legal representatives.
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