Legal Heirs not liable for Deceased’s Tax Obligations u/s 11A of Central Excise Act: CESTAT sets aside Order [Read Order]

The bench found that the proprietor of the firm had passed away during the proceedings, and therefore, the proceeding against the husband of the deceased proprietor is not sustainable
CESTAT - Tax news - Service Tax - Customs - Excise - Service Tax - Appellate Tribunal - TAXSCAN

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has set aside the order imposing service tax liabilities on the husband of a deceased proprietor. The case arose from the Order-in-Appeal dated 09.04.2018 passed by the Commissioner (Appeals) of CGST and Excise, Patna. The appellant, Shri Gurudayal Singh, was subject…

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