2017 (6) TMI 860

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.....2012 wherein Commissioner (Appeals) rejected the appeal of the appellant. Briefly the facts of the case are that the appellant is a proprietorship concern owned by Shri William D Souza, S/o Shri. Jochim D Souza. He was engaged in providing repair, maintenance, erection, commissioning, installation, renovation, restoration, finishing works mainly to New Mangalore Port Trust and also to other customers. From the scrutiny of the documents submitted by the appellant it appeared that the service provided by them are chargeable to service tax under the categories of Commercial or Industrial construction Service, Management, Maintenance or Repair Service and Erection, Commissioning or Installation Services and they have failed to pay the service ....

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....rmed the demand against the dead person. He further submitted that this appeal has been filed by the LR of the deceased. But they are not interested in pursuing the appeal because the sole proprietor has died and as per the provisions of law, the present appeal abates. 3.1. The learned consultant further submitted that it is a settled law that no recovery proceedings can be initiated against the dead person as it amounts to violation of the principles of natural justice inasmuch as the person who is proceeded against is not alive to defend himself. In support of his submission, he relied upon the following decisions: a) New Sharada Industries Vs. CCE 2016-TIOL-2022-CESTAT-BANG. b) Dhiren Gandhi Vs. CCE, Bangalore 2011 (266) E.L.T. 125 ....