https://www.taxtmi.com/caselaws?id=391598 The Tribunal ruled in favor of the appellant, a proprietorship firm, in appeals against demands of service tax for two periods. The appellant successfully argued for the abatement of proceedings following the demise of the sole proprietor, citing Rule 22 of CESTAT (Procedure) Rules, 1982 and relevant case laws. The Tribunal acknowledged the death of the sole proprietor and the lack of business continuation by legal heirs, leading to the abatement of proceedings and disposal of all appeals in favor of the appellant. This case underscores the legal principle that proceedings may abate upon the death of a sole proprietor, ensuring procedural fairness. en-us Thu, 09 Jan 2020 00:00:00 +0530 Mon, 03 Feb 2020 11:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391598 The Tribunal ruled in favor of the appellant, a proprietorship firm, in appeals against demands of service tax for two periods. The appellant successfully argued for the abatement of proceedings following the demise of the sole proprietor, citing Rule 22 of CESTAT (Procedure) Rules, 1982 and relevant case laws. The Tribunal acknowledged the death of the sole proprietor and the lack of business continuation by legal heirs, leading to the abatement of proceedings and disposal of all appeals in favor of the appellant. This case underscores the legal principle that proceedings may abate upon the death of a sole proprietor, ensuring procedural fairness. Case-Laws Service Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391598