31 January 2011
The assessee an individual was registered under the category of Cable Tv operator under service tax rules.Search operations were carried out at the assessee's premises and certain documents were seized. The assesse died before issue of SCN. The assesse's legal heir along with another person formed a partnership firm and took over the assets and liabilities of deceased assessee's business. The department issued SCN to the newly formed firm demanding tax, interest and penalty. Is the SCN Valid. Kindly clarify.
CAclubindia
