Andhra Pradesh High Court Holds Legal Heirs Not Liable for Deceased Assessee’s Service Tax Dues Absent Statutory Provision
The Andhra Pradesh High Court has ruled that, in the absence of any specific provision under the Central Excise Act, 1944, legal heirs cannot be made liable for the service tax dues of a deceased assessee. The Court set aside recovery and attachment proceedings initiated against the petitioner, clarifying that such recovery is impermissible without express statutory authority.
