2020 (2) TMI 42

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....-in-Appeal No. 161/2009 dated 23/04/2009 passed by the Commissioner (Appeals) upholding the demand of service tax of Rs. 15,57,465/- (Rupees Fifteen Lakhs Fifty Seven Thousand Four Hundred and Sixty Five only) for the period 16/06/2005 to 31/12/2006 along with interest and penalties. Appeal No. ST/3063/2011 & ST/1299/2012 were filed against common Order-in-Appeal No. 129/2011 dated 26/08/2011 upholding the demand of service tax of Rs. 24,26,743/- (Rupees Twenty Four Lakhs Twenty Six Thousand Seven Hundred and Forty Three only) for the period 01/01/2007 to 31/03/2009 along with interest and penalties. Since the issue involved in all the three appeals is identical, therefore all the three appeals are taken up together for the purpose of discu....

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....pellant submitted that the appellant was a proprietorship concern and Shri. N. Chandra Mohan was the proprietor of the appellant. He further submitted that during the pendency of this appeal before the Tribunal, the proprietor N. Chandra Mohan had died on 31/08/2019 and the death certificate issued by the Chief Registrar of Births and Deaths Corporation of City of Mangalore has been produced on record. He further submitted that the proprietor N. Chandra Mohan is survived by his wife and three children but none of them are continuing with the business which has since been closed after the death of N. Chandra Mohan. He further submitted that since the operation of the appellant has seized with the death of the proprietor and therefore in term....

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.... decisions wherein also it has been held that on the death of the sole proprietor, the proceedings against the deceased abate. a) Usman Suleiman Darvesh Vs. CCE, Calicut - 2017 (358) E.L.T. 1014 (Tri.-Bang.) b) Kamal Kishore Parekh & Ors Vs. CCE, Mangalore - MANU/CB/0038/2019 4. On the other hand the learned AR accepted the factum of death of the appellant in view of the death certificate produced on record. 5. After considering the submissions of both the parties and perusal of the material on record, we find that the appellant was admittedly a sole proprietorship and Shri. N. Chandra Mohan was the proprietor of M/s. Jaaacsons Enterprises, Mangalore. We also find that during the pendency of this appeal, the sole pro....