https://www.taxtmi.com/caselaws?id=356142 The Tribunal held that the legal heir was not liable for the firm's dues as the show cause notice was issued after the proprietor's death. The Revenue was directed to pursue the remaining partners for recovery, noting the lack of proper service due to ambiguity in the notice. The appeal was allowed, emphasizing the necessity of accurate identification of the legal entity in legal proceedings and proper notice service. en-us Fri, 15 Dec 2017 00:00:00 +0530 Mon, 26 Feb 2018 08:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356142 The Tribunal held that the legal heir was not liable for the firm's dues as the show cause notice was issued after the proprietor's death. The Revenue was directed to pursue the remaining partners for recovery, noting the lack of proper service due to ambiguity in the notice. The appeal was allowed, emphasizing the necessity of accurate identification of the legal entity in legal proceedings and proper notice service. Case-Laws Service Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356142