2010 (7) TMI 199 - AT - Service Tax

Appeal to Appellate Tribunal - the appellants only challenged the penalty imposed upon the appellants on the ground that the said appellant was a proprietary firm during the relevant period and on death of the proprietor, the said firm gets dissolved and as such penalty imposed on him cannot be recovered. Held that proprietary firm gets dissolved with the death of proprietor. Appeal filed by legal representative on behalf of firm not maintainable.

Summary

The penalty imposed on a proprietary firm cannot be recovered after the death of the proprietor. Legal representative cannot file an appeal on behalf of a dissolved firm. The penalty is personal and must be recovered from the person on whom it was imposed. The appeal in this case was disposed of accordingly.