https://www.taxtmi.com/caselaws?id=408839 The Appellate Tribunal ruled that the son of the deceased proprietor is not liable to pay the service tax for the period from October 2009 to February 2014. The Tribunal emphasized that in the event of the proprietor's death, no liability can be imposed on the legal heir for the period until the proprietor's lifetime. The decision was based on legal provisions and previous judgments, directing the revenue to determine the liability of the appellant firm from March 2014 onwards. The appeal was disposed of in favor of the appellant, clarifying the son's liability for the service tax dues post the proprietor's demise. en-us Mon, 14 Jun 2021 00:00:00 +0530 Wed, 23 Jun 2021 10:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408839 The Appellate Tribunal ruled that the son of the deceased proprietor is not liable to pay the service tax for the period from October 2009 to February 2014. The Tribunal emphasized that in the event of the proprietor's death, no liability can be imposed on the legal heir for the period until the proprietor's lifetime. The decision was based on legal provisions and previous judgments, directing the revenue to determine the liability of the appellant firm from March 2014 onwards. The appeal was disposed of in favor of the appellant, clarifying the son's liability for the service tax dues post the proprietor's demise. Case-Laws Service Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408839