2025 (3) TMI 63

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....15 dated 29.05.2015. 2. Brief facts are that the appellant M/s. Thirumani Mariappan, having Service Tax Registration are providing taxable service under the category of "Commercial or Industrial Construction Service" in terms of the provision of the Chapter V of Finance Act, 1994. During the course of audit, it was noticed that the appellant had suppressed the taxable value and there by short paid service 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. The....

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....e Ld. Consultant Shri B. Ganesan has intimated that the appellant Shri Thirumani Thangarajan died on 31.05.2022 and has enclosed a copy of the Death Certificate. The Death Certificate of Shri Thirumani Thangarajan is extracted below for ready reference : - 8. The Ld. AR Shri Sanjay Kakkar represented the Department. 9. 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, 1982 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 respo....