2023 (9) TMI 1193

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....e (Appeals), Chennai vide order No. 33/2014 (M-III) (ST) dated 18.02.2014, confirming the demand of Service Tax in respect of Management and Business Consultancy Service and also Business Auxiliary Service and for imposition of penalties. 2.1 The facts of the case briefly stated are the appellant is an individual person who undertook Energy Audit in various industries to avoid energy wastage and to improve efficient usage of power. Further, the appellant had also acted as a sales agent for M/s. Enercon (India) Ltd. and had received Commission as consideration. The said services of the appellant were taxable under the categories of Management or Business Consultancy Service and also Business Auxiliary Service. 2.2 Consequent to the inv....

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....tificate of Mr. KGS Mani is extracted below for ready reference:- 4. The Ld. Authorised Representative Shri N. Satyanarayana has appeared for the Department. 5. On the death of the appellant, the appeal stands abated in terms of provisions of Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Rule 22 of the CESTAT (Procedure) Rules reads as under:- "Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is m....

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....o defend himself. It is apt to quote from the case of Shabina Abraham & Ors. Vs. CCE, "1. "Nothing is certain except death and taxes. Thus spake Benjamin Franklin in his letter of November 13, 1789 to Jean Baptiste Leroy. To tax the dead is a contradiction in terms. Tax laws are made by the living to tax the living. What survives the dead person is what is left behind in the form of such person's property. This appeal raises questions as to whether the dead person's property, in the form of his or her estate, can be taxed without the necessary machinery provisions in a tax statute. The precise question that arises in the present case is whether as assessment proceeding under the Central Excises and Salt Act, 1944, can continue agai....

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....¯à®•à®£à¯à®Ÿ தகவல்கள் தமிழ்நாடு, பெருநகர சென்னை மாநகராட்சி அசல் இறப்பு பதிவேட்டிலிருந்து எடுக்கப்பட்டவை என சான்று வழங்கப்படுகிறது. Division Zone 09 115 Name GANAPATHY SUBRAMANI ....