2025 (3) TMI 63

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....ice tax on the value of taxable service received. 3. In respect of the income earned from such "Commercial or Industrial Construction Service" the appellant paid appropriate service tax on 33% of the value after availing 67% abatement under Notification No. 01/2006 S.T. inasmuch as they rendered the said service on "with material" basis. They also regularly filed ST--3 returns by declaring their taxable income and service tax payable etc. 4. However, based on certain verification of records the IAD issued audit para No. 256/2011 (communicated in Range O.C. No. 1737/2012 dated 06.11.2012) that the appellant had suppressed the taxable value and short paid service tax to the tune of Rs. 66,99,807/-- for the period October 2007 to March 2012. 5. The appellant replied vide Letter dated 07.02.2013 stated that : -- a. they had satisfied both the conditions of Notification 01/2006 ST by not availing any Cenvat on inputs and capital goods and also by not availing any exemption under Notification 12/2003 ST and hence, they were eligible for exemption from so much of the service tax in excess of 33% of service tax payable. b. accordingly, they were liable to pay ser....

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....toms, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, on the death of the appellant, the proceedings will be abated unless an application is made for continuance of such proceedings by the legal Heirs of the Appellant. In this case, no such application has been received. As the Death has occurred on 31.05.2022, nearly three years passed already. 11. We find that in view of the judgement of the Hon'ble Supreme Court in the case of Shabina Abraham & Ors. Vs. Collector of Central Excise & Customs [2015 (322) E.L.T. 372 (SC)], wherein it has been held that no proceedings can be initiated or continued against a dead person as it amounts to violation of natural justice in as much as the dead person, who is proceeded against is not alive to 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 raise....

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....ULES 2000.) கீழ்கண்ட தகவல் இந்தியா, தமிழ்நாடு மாநிலம், தூத்துக்குடி மாவட்டம், தூத்துக்குடி வட்டம், தூத்துக்குடி மாநகராட்சி பகுதி -11 மாநகராட்சி சேர்ந்த அசல் இறப்பு பதிவேட்டிலிருந்து எடுக்கப்பட்டவை என சான்று அளிக்கப்படுகிறது . THIS IS TO CERTIFY T....

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.... பாலினம் : MALE | ஆண் UID NUMBER OF DECEASED / இறந்தவரின் ஆதார் எண் : PLACE OF DEATH / இறந்த இடம்: SUNDARAM ARULRAJ HOSPITAL, 145 5B JEYARAJ ROAD, THOOTHUKUDI சுந்தரம் அருள்ராஜ் மருத்துவமனை, 145 5B, ஜெயராஜ் ரோடு, தூத்துக்குடி MOTHER'S UID NUMBER / தாயின் ஆதார் எண் : FATHER'S UID NO. /தந்தையின் ஆதார் எண் : HUSBAND / WIFE UID NO. / கணவர் / மனைவி ஆதார் எண் : PERMANENT ADDRESS OF DECEASED/ இறந்தவரின் நிà®....