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Service Tax - Highlights / Catch Notes

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Validity of SCN issued to a dead person - There is no specific ...


Show Cause Notice Issued to Deceased Individual Invalid; Section 87(c) Finance Act Not Applicable for Tax Recovery.

July 30, 2019

Case Laws     Service Tax     AT

Validity of SCN issued to a dead person - There is no specific provision or machinery provision for recovery of tax dues, after death of the proprietor. - Section 87 (c) of the Finance Act is not applicable.

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