TaxTMI 
TaxTMI 
2019 (7) TMI 1417
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....g the business of supply of manpower as a Manpower Recruitment Agency under the name and style of "J. S. Singh Engg. Contractor" and took service tax registration No. AFRPS7282LST001 on 16.02.2006. He was providing manpower supply services to Nuclear Power Corporation of India Ltd., Udaipur, (NPCIL). The said Jata Shankar Singh died on 7.6.2010, as is evident from the death certificate dated 8.6.2010. 4. The son of late Shri Jata Shankar Singh viz. Sanjay Singh was in private service during the life time of late Shri Jata Shankar Singh and after his death, he created a new proprietorship firm in the name and style of "J. S. Singh Engg. and Contractors", having separate registration No. CVLPS5712HSD002 granted by the Certificate of Registra....
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....iness of late Jata Shankar Singh. Vide order-in-original dated 19.04.2017, the Adjudicating Authority observed that although the proprietor, Shri Jata Shankar Singh has died, but there is no rebuttal from the assessee's side. Further, the details of services provided and the payments received have not been disputed by the legal heir. Further, it has been observed that non-filing of the return is sufficient ground for involving extended period of limitation, and was pleased to confirm the demand along with interest on late Shri Jata Shankar Singh, Proprietor of "J. S. Singh Engg. Contractors". 7. Similarly, for the period 2012-13, the show cause notice dated 15.10.2014 was issued on late Shri Jata Shankar Singh proposing to recover an amoun....
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.... wherein it has been held that it is impermissible to continue such assessment proceedings after the death of proprietor. The definition of 'assessee' in Section 4 (3)(a) of the Central Excise Act means "person, who is liable to pay duty of excise under this Act and includes his agent. The use of the present tense indicates that person referred to can only be living person and use of the word "means and includes" indicates that it was exhaustive, with no scope of reading anything into it. Further, in absence of machinery provisions for proceeding against a dead person's legal heirs, duty and other dues do not became payable. Accordingly, he prays for setting aside the impugned orders. 10. Ld. Authorised Representative for the Revenue has r....