https://www.taxtmi.com/caselaws?id=383721 Issuance of a show cause notice in the name of a deceased proprietor was held void ab initio because statutory provisions did not provide machinery to recover tax dues after death; accordingly adjudication and demand confirmed against the deceased were set aside. The tribunal found absence of specific post death recovery provisions and rejected applicability of the cited recovery provision, but noted facts on record regarding services and payments. Appeals were allowed and orders set aside; Revenue was granted liberty to proceed against the legal heir only if tax on services supplied by the heir had escaped assessment, in accordance with law. en-us Thu, 11 Jul 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383721 Issuance of a show cause notice in the name of a deceased proprietor was held void ab initio because statutory provisions did not provide machinery to recover tax dues after death; accordingly adjudication and demand confirmed against the deceased were set aside. The tribunal found absence of specific post death recovery provisions and rejected applicability of the cited recovery provision, but noted facts on record regarding services and payments. Appeals were allowed and orders set aside; Revenue was granted liberty to proceed against the legal heir only if tax on services supplied by the heir had escaped assessment, in accordance with law. Case-Laws Service Tax Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383721