2014 (10) TMI 731

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..... cessor of a person who is dead. In these circumstances, I set aside the impugned order qua confirming the demand of service tax along with interest - Decided in favour of assessee. - ST/105/2011-Mum - Final Order No. A/577/2014-WZB/C-IV(SMB) - Dated:- 13-3-2014 - Shri Ashok Jindal, Member (J) Shri Durgesh Nadkarni, Advocate, for the Appellant. Shri D. Dewalvar, Addl. Commissioner (AR) .....

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..... nst the appellant for the demand of service tax along with interest and a penalty was also proposed. The adjudicating authority confirmed the demands. On appeal, the learned Commissioner (Appeals) set aside the penalty against the appellant on the premise that as during the impugned period Shri Beharilal H. Harlalka was the proprietor of the said firm and who died on 23-5-1999 therefore, penalty i .....

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