https://www.taxtmi.com/caselaws?id=785143 Assessment of service tax abated on death of the individual service provider because the statutory scheme treats the assessee as a "person" and the definition's use of "includes" cannot be read to extend liability to a legal heir or to create substantive liability via machinery provisions; consequently proceedings under the relevant assessment provision initiated by a demand-cum-show cause notice could not be continued or culminate in an Order-in-Original against a deceased person. The impugned Order-in-Original and consequent recovery initiation were set aside and the writ petition allowed, as recovery action against the deceased was held invalid. en-us Thu, 15 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 11:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785143 Assessment of service tax abated on death of the individual service provider because the statutory scheme treats the assessee as a "person" and the definition's use of "includes" cannot be read to extend liability to a legal heir or to create substantive liability via machinery provisions; consequently proceedings under the relevant assessment provision initiated by a demand-cum-show cause notice could not be continued or culminate in an Order-in-Original against a deceased person. The impugned Order-in-Original and consequent recovery initiation were set aside and the writ petition allowed, as recovery action against the deceased was held invalid. Case-Laws Service Tax Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785143