18 December 2009
if the assessee expires and the Service Tax Dept makes a demand of service tax w.r.t a.y 2003-04, will the leagl heir be liable to pay this amount, the legal heir has no documents to support the case or make a presentation. If he is liabile, can there be an adjudication if he pays the tax with 25 of interest, the tax due is less than Rs 5000
24 December 2009
Applicable for Proprietorship. If no order passed at the time of death no liability maybe there. However if amount less than 5K then better to pay and forget about it.