TMI BlogRefund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm...Refund of service tax deposited after the death of proprietor - Penalty on successor - non-existent firm - In view of the death of the sole proprietor, no recovery proceedings can be initiated against the appellant - no penalty - refund allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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