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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of service tax deposited after the death of proprietor - ...

Case Laws     Service Tax

July 19, 2018

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.

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