https://www.taxtmi.com/caselaws?id=363816 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994, following the death of the sole proprietor. It ruled that recovery proceedings against a non-existent proprietary firm are invalid, in line with judicial precedents. The Tribunal also affirmed that no liability for service tax exists after the proprietor's demise and ordered the refund of the amount deposited by the appellant. The decision clarified the non-existence of service tax liability post proprietor's death and emphasized the invalidity of recovery proceedings against a non-existent proprietary firm. en-us Mon, 11 Jun 2018 00:00:00 +0530 Thu, 19 Jul 2018 08:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363816 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994, following the death of the sole proprietor. It ruled that recovery proceedings against a non-existent proprietary firm are invalid, in line with judicial precedents. The Tribunal also affirmed that no liability for service tax exists after the proprietor's demise and ordered the refund of the amount deposited by the appellant. The decision clarified the non-existence of service tax liability post proprietor's death and emphasized the invalidity of recovery proceedings against a non-existent proprietary firm. Case-Laws Service Tax Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363816