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TMI Blog2017 (12) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... ame name and style and is carrying on similar business. The said proprietorship concern of Shri Jasjit Singh is totally different from the earlier proprietorship concern of his late father Shri Birendra Singh. The Revenue have erred in issuing SCN on him after the death of late Birendra Singh - The Adjudicating authority is directed to refund the amount of ₹ 38,24,602/- collected from Shri Jasjit Singh with interest - appeal allowed - decided in favor of appellant. - Appeal No. ST/994/2011-ST [ SM ] - Final Order No. A/71926/2017-SM[BR] - Dated:- 24-11-2017 - Mr. Anil Choudhary, Member ( Judicial ) Shri T. K. Srivastava, Advocate for Appellant Shri Gyanendra Kr. Tripati, Assistant Commissioner (AR), for Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails of exempted services given. In the returns it is not clear and to which type of exempted services have been provided by you to your clients, thus requiring, providing of details of such services and further mentioning that as per the gross turnover, total service tax for the period October, 2008 to March, 2009 amounts to ₹ 51,81,652/-, whereas amount deposited is ₹ 13,57,050/-. Thus, an amount of ₹ 38,24,602/- is short paid and such amount was directed to be deposited with interest and late fee. It is also mentioned that with respect to the letter dated 29th May, 2009 written to Mr. Jasjit Singh, he was directed to deposit the short paid service tax with interest for Premier Security Services, Lucknow- Proprietor Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uated at 3rd Floor, 309-Murli Bhawan, Hazrat Ganj, Lucknow which was running under the proprietor ship of late Birendra Singh upto his death. By virtue of Affidavit sworn by wife of Late Birendra Singh 2 other legal heirs further states that Shri jasjit Singh shall also takes the responsibility to act and discharge any seen or unseen legal obligations, in case, if any arises in the future related with the aforesaid concern M/s Premier Security Services . The affidavit further stated that the deponents voluntarily relinquished their rights on the proprietorship concern of late Birendra Singh. Accordingly, Shri Jasjit Singh, having New Service Tax Registration No.ASSPS7046 NST001, became the proprietor of M/s Premier Security Services. On s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erala Tyre and Rubber Co. Ltd., this proprietary concern had stopped manufacture and production of tread rubber. By a show cause notice dated 12/06/1987 for the period January, 1983 to December, 1985, it was alleged that the said assessee had manufactured and cleared tread rubber from the factory premises by suppressing the fact of such production and removal with an intent to evade payment of Excise duty. The provisions of Section 11A of the Central Excise and Salt Act were invoked and duty amounting to ₹ 74.35 lakhs was sought to be recovered from the assessee together with proposal of penalty. On 14th March, 1989, the said Shri George Varghese died. As a result of his death, a second show cause notice was issued on 18/10/1989 to hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder this Act and includes his agent , (i) use of present tense indicates that person referred to can only be a living person, and (ii) use of means and includes indicates that it was exhaustive, with no scope of reading anything into it- In absence of machinery provisions for proceeding against a dead person s legal heirs, duty and other sums do not become payable to apply recovery provisions under Section 11 ibid. It cannot be said that the individual proprietor who died due to natural causes, maneuvered his death to evade Excise duty- The plea that Section 11A ibid was machinery provision which must be construed to make it workable, was rejected as there was no charge of Excise duty under main charging provision on dead person. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in favour of the legal heirs. Thereafter, the Revenue preferred writ appeal, wherein the Hon'ble High Court held that proceedings under Section 11A of the Central Excise Act can be continued against manufacturer if he had cleared the products paying duty less than what is liable under the Act. The demand is to be met, if it remains unpaid, by legal heirs even after the death of their predecessor-in-interest. The Hon'ble High Court further observed that suppose there had been a case of excess levy from the predecessor-in-interest. If the argument of the writ petitioner is accepted, it will lead to a situation that the legal heirs of the manufacturer who had paid more duty, than is necessarily payable under the Act, will disable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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