https://www.taxtmi.com/caselaws?id=333722 The Tribunal disposed of the appeal concerning the liability of service tax on transportation charges and reimbursed expenses due to the death of the proprietor. The Commissioner's partial demand for service tax was confirmed, with the Tribunal not delving into the merits as the appeal abated. The legal position that appeals cannot proceed against deceased individuals was emphasized, leading to the conclusion that the case was closed without a detailed analysis of the tax liabilities, in line with Rule 22 of the Tribunal's procedure rules. en-us Wed, 06 Apr 2016 00:00:00 +0530 Tue, 10 Jan 2017 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333722 The Tribunal disposed of the appeal concerning the liability of service tax on transportation charges and reimbursed expenses due to the death of the proprietor. The Commissioner's partial demand for service tax was confirmed, with the Tribunal not delving into the merits as the appeal abated. The legal position that appeals cannot proceed against deceased individuals was emphasized, leading to the conclusion that the case was closed without a detailed analysis of the tax liabilities, in line with Rule 22 of the Tribunal's procedure rules. Case-Laws Service Tax Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333722