TaxTMI 
TaxTMI 
2021 (6) TMI 735
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....cts of the case are that the appellant (M/s Deep Enterprises)was owned by Late Shri Kuldeep Singh who started the business of cable operator in October 2009 but unfortunately, he expired on 01.03.2014. Thereafter, a show cause notice was issued to the appellant for the period October 2009 to February 2014 to demand service tax on cable operator services. The matter was adjudicated, the demand of service tax was confirmed along with interest and penalty was imposed. The said order was challenged by the appellant firm through his son and the Ld. Commissioner (Appeals) remanded the matter back to determine the liability of service tax payable by the appellant during the impugned period relying on the decision of Blue Star Communication (supra)....
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.... case of transfer or otherwise disposal of thebusiness or trade in whole or in part, or effects any change in the ownership thereof, the successor is liable to pay dues. 5. Heard the parties and considered the submissions. 6. After hearing the parties, the following issues has emerged is whether for the period October 2009 to February 2014, the successor or the son of Shri Kuldeep Singh is liable to pay dues of services provided by Shri Kuldeep Singh or not? 7. The Ld. AR has taken the argument that there is an amendment w.e.f. 10.09.2004 that the successor is liable to pay the dues. The said provision is incorporated herein as under: - "Provided that where the person (hereinafter referred to as predecessor) from whom the duty or any o....
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.... leaving the judgment in Murarilal's case (supra), we wish to add that so far as partnership firms are concerned, the Income Tax Act contains a specific provision in Section 189(1) which introduces a fiction qua dissolved firms. It states that where a firm is dissolved, the Assessing Officer shall make an assessment of the total income of the firm as if no such dissolution had taken place and all the provisions of the Income Tax Act would apply to assessment of such dissolved firm. Interestingly enough, this provision is referred to only in the minority judgment in M/s. Murarilal's case (supra). 27. The argument that Section 11A of the Central Excises and Salt Act is a machinery provision which must be construed to make it workable can b....
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....: (1975) 4 SCC 745 (para 26), Commissioner of Sales Tax, Delhi & Others v. Shri Krishna Engineering Co. & Others, (2005) 2 SCC 695, page 702, 703 paras 19 to 23, all enunciate principles dealing with tax evasion in the context of construing provisions which are designed to prevent tax evasion. The question at hand is very different - it only deals with whether the Central Excises and Salt Act contains the necessary provisions to continue assessment proceedings against a dead man in respect of excise duty payable by him after his death, which is a question which has no relation to the construction of provisions designed to prevent tax evasion." The Hon'ble Apex Court also taken note of the decision of Dhiren Gandhi (supra) also and observe....
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....e reasons are reasons which refer to any provision of law. Apart from this, the High Court went into morality and said that the moral principle of unlawful enrichment would also apply and since the law will not permit this, the Act needs to be interpreted accordingly. We wholly disapprove of the approach of the High Court. It flies in the face of first principle when it comes to taxing statutes. It is therefore, necessary to reiterate the law as it stands. In Partington v. A.G., (1869) LR 4 HL 100 at 122, Lord Cairns stated : "If the person sought to be taxed comes within the letter of the law he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the Crown seeking to recover the tax, ca....