https://www.taxtmi.com/caselaws?id=339562 The appeal was made by the legal heir of a deceased assessee against an order-in-appeal for short-paid service tax levy. The appellant sought abatement of proceedings, but the request was denied, resulting in the confirmation of duty, interest, and penalty. The Hon'ble Supreme Court clarified that the machinery provisions of the Central Excises and Salt Act do not extend to cases involving deceased individuals. The Court held that there is no charge to excise duty on a deceased person under the main charging provision, leading to the setting aside of the impugned order and allowing the appeal in favor of the appellant. en-us Fri, 16 Sep 2016 00:00:00 +0530 Thu, 02 Mar 2017 07:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339562 The appeal was made by the legal heir of a deceased assessee against an order-in-appeal for short-paid service tax levy. The appellant sought abatement of proceedings, but the request was denied, resulting in the confirmation of duty, interest, and penalty. The Hon'ble Supreme Court clarified that the machinery provisions of the Central Excises and Salt Act do not extend to cases involving deceased individuals. The Court held that there is no charge to excise duty on a deceased person under the main charging provision, leading to the setting aside of the impugned order and allowing the appeal in favor of the appellant. Case-Laws Service Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339562