2017 (12) TMI 1567 - AT - Service Tax

Confirmation of service tax and penalty on deceased person - abatement of appeal as per Rule 22 of the CESTAT (Procedure) Rules - Held that - In view of Rule 22 of the CESTAT (Procedure) Rules the present appeal cannot proceed and will abate - the present appeal abates on the death of the appellant - demand also abates.

Summary

The appeal filed by Mrs. Prashanthi W/o Late Shri Harsha P S, Proprietor of M/s. Rapid Marine Suppliers, against the Service Tax amount of Rs. 36,48,659/- confirmed by the Commissioner of Central Excise, Mysore abated due to the death of the appellant. The demand also abated as per Rule 22 of the CESTAT (Procedure) Rules.