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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Recovery of tax u/s 87 from successor of deceased proprietor - ...


Court Invalidates Tax Recovery Against Successor Due to Non-Adjudicated SCN Issued to Deceased Proprietor u/s 87.

July 4, 2016

Case Laws     Service Tax     HC

Recovery of tax u/s 87 from successor of deceased proprietor - SCN was issued to the deceased but could not be adjudicated during his life time - garnishee notices - Division bench confirmed the decision of learned Single Judge of quashing the recovery notice - HC

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