https://www.taxtmi.com/caselaws?id=252597 The tribunal ruled in favor of the appellant, setting aside the demand of service tax and interest for the period 1995-96 to 1996-97 against a proprietorship concern. The penalty imposed was also overturned as the deceased proprietor's successor was not liable. The tribunal held that under Section 11 of the Central Excise Act, 1944, a demand could not be enforced against the successor of a deceased individual who had not paid the tax during the relevant period. This case underscores the significance of legal provisions in tax recovery matters involving deceased taxpayers. en-us Thu, 13 Mar 2014 00:00:00 +0530 Wed, 29 Oct 2014 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252597 The tribunal ruled in favor of the appellant, setting aside the demand of service tax and interest for the period 1995-96 to 1996-97 against a proprietorship concern. The penalty imposed was also overturned as the deceased proprietor's successor was not liable. The tribunal held that under Section 11 of the Central Excise Act, 1944, a demand could not be enforced against the successor of a deceased individual who had not paid the tax during the relevant period. This case underscores the significance of legal provisions in tax recovery matters involving deceased taxpayers. Case-Laws Service Tax Thu, 13 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252597