https://www.taxtmi.com/highlights?id=96135 Whether Section 73 proceedings can be continued after the death of an individual service provider: construing Section 65(7) and the term "person" (and the statutory use of "includes"), the court held that a legal heir or individual successor does not automatically become the "person liable to pay service tax" nor qualifies as the deceased's "agent"; machinery provisions cannot create substantive liability. Consequently, proceedings under Section 73 abated on the death of the provider, an Order-in-Original issued posthumously is untenable, and consequent recovery actions are invalidated - the impugned OIO and recovery direction set aside. - HC en-us Mon, 19 Jan 2026 07:36:44 +0530 Mon, 19 Jan 2026 07:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96135 Whether Section 73 proceedings can be continued after the death of an individual service provider: construing Section 65(7) and the term "person" (and the statutory use of "includes"), the court held that a legal heir or individual successor does not automatically become the "person liable to pay service tax" nor qualifies as the deceased's "agent"; machinery provisions cannot create substantive liability. Consequently, proceedings under Section 73 abated on the death of the provider, an Order-in-Original issued posthumously is untenable, and consequent recovery actions are invalidated - the impugned OIO and recovery direction set aside. - HC Highlights Service Tax Mon, 19 Jan 2026 07:36:44 +0530 https://www.taxtmi.com/highlights?id=96135