https://www.taxtmi.com/caselaws?id=795788 Service-tax recovery from legal representatives of a deceased sole proprietor is impermissible where the governing framework contains no machinery provisions for assessment or recovery against the deceased person's estate or heirs. A proprietorship has no legal identity separate from its proprietor, and a demand determined during the proprietor's lifetime does not by itself render legal heirs liable. Applying the principle governing recovery provisions comparable to Central Excise Act recovery rules, the garnishee notice seeking recovery from the legal representatives 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 from legal representatives of a deceased sole proprietor is impermissible where the governing framework contains no machinery provisions for assessment or recovery against the deceased person's estate or heirs. A proprietorship has no legal identity separate from its proprietor, and a demand determined during the proprietor's lifetime does not by itself render legal heirs liable. Applying the principle governing recovery provisions comparable to Central Excise Act recovery rules, the garnishee notice seeking recovery from the legal representatives was quashed. Case-Laws Service Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795788