2014 (10) TMI 731

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....ri D. Dewalvar, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the demand of service tax along with interest has been confirmed for the period 1995-96 to 1996-97 against the proprietorship concern owned by Beharilal H. Harlalka who died on 23-5-1999. 2. Brief facts of the case are that during the time of audit of the u....

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....ho died on 23-5-1999 therefore, penalty is not imposable on the successor. The appellant aggrieved by the order of confirmation of service tax along with interest is in appeal before me. 3. Heard both the sides. 4. The contention of the appellant is that as per the provisions of Section 11 of the Central Excise Act, 1944, a demand cannot be recovered from the successor of a person ....