https://www.taxtmi.com/caselaws?id=339200 The court ruled in favor of the petitioner company, holding that the respondents lacked jurisdiction to recover service tax liability from them as it pertained to a dissolved proprietorship concern outside their jurisdiction. The court deemed the recovery proceedings without a valid assessment order against the deceased father's concern illegal. Garnishee orders issued without assessment orders were found procedurally deficient. The court clarified that the petitioner company was not liable for the tax dues of the proprietorship concern and set aside the garnishee orders. The judgment emphasized the necessity of adhering to due process and issuing assessment orders before commencing recovery actions. en-us Tue, 31 Jan 2017 00:00:00 +0530 Wed, 30 Aug 2017 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339200 The court ruled in favor of the petitioner company, holding that the respondents lacked jurisdiction to recover service tax liability from them as it pertained to a dissolved proprietorship concern outside their jurisdiction. The court deemed the recovery proceedings without a valid assessment order against the deceased father's concern illegal. Garnishee orders issued without assessment orders were found procedurally deficient. The court clarified that the petitioner company was not liable for the tax dues of the proprietorship concern and set aside the garnishee orders. The judgment emphasized the necessity of adhering to due process and issuing assessment orders before commencing recovery actions. Case-Laws Service Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339200