https://www.taxtmi.com/caselaws?id=795788 Service-tax recovery cannot be enforced against the legal representatives of a deceased sole proprietor where the governing framework provides no machinery for assessment or recovery against the deceased person's estate or heirs. A proprietorship has no legal personality separate from its proprietor, and a demand determined during the proprietor's lifetime does not, by itself, make the dues payable by legal heirs. Applying the corresponding recovery principle under the Central Excise framework, the article notes that recovery from the legal representatives was impermissible and the garnishee demand notice was quashed. en-us Fri, 24 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795788 Service-tax recovery cannot be enforced against the legal representatives of a deceased sole proprietor where the governing framework provides no machinery for assessment or recovery against the deceased person's estate or heirs. A proprietorship has no legal personality separate from its proprietor, and a demand determined during the proprietor's lifetime does not, by itself, make the dues payable by legal heirs. Applying the corresponding recovery principle under the Central Excise framework, the article notes that recovery from the legal representatives was impermissible and the garnishee demand notice was quashed. Case-Laws Service Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795788