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TMI Blog2018 (2) TMI 1563X X X X Extracts X X X X X X X X Extracts X X X X ..... said firm are concerned the Revenue is directed to locate the erstwhile remaining partners of the said firm and enforce recovery from them. From going through the show cause notice it is not evident whether the same is directed to proprietorship or the partnership concerned. Thus, under these circumstances held no proper service accordingly service that there is no proper authority with the Court below to pass the impugned order. Appeal allowed - decided in favor of appellant. - MISC Application No. ST/MISC/60336/2013 STAY Application No. ST/Stay/3794/2011 APPEAL No. ST/1818/2011-ST[SM] - - - Dated:- 15-12-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Prashant Srivastav (Proxy Counsel) for Appellant Shri Sandeep Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed along with the equal penalty under Section 76 and also under Section 78 which further penalty under Section 77 of the Act. 2. Subsequently, Revenue could not trace any of the partner or proprietor and finally Revenue could find one Mr. Shashi Bhushan Pandey, the legal heir of Mr. U.N. Pandey for effecting recovery of the adjudicated dues, and the said Mr. Shashi Bhushan Pandey filed appeal before the Commissioner (Appeals) on the grounds that no service tax was paid by the service receiver. That no show cause notice was served upon the Bhootpurva Sainik Security Detective Service and further there is no communication of the impugned Order-in-Original. The Order-in-Original was communicated on the legal heir Mr. Shashi Bushan P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not liable for any dues of Bhootpurva Sainik Security Detective Service, as admittedly show cause notice was issued after the death of his father. So far the dues of the said firm are concerned the Revenue is directed to locate the erstwhile remaining partners of the said firm and enforce recovery from them. 7. Further from going through the show cause notice it is not evident whether the same is directed to proprietorship or the partnership concerned. Thus, under these circumstances held no proper service accordingly service that there is no proper authority with the Court below to pass the impugned order. Accordingly, the impugned orders are set aside. The Revenue may if choose they were served a proper show cause notice on the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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