Service Tax Demand After Death Unsustainable; Legal Heir Not Covered u/s 65(7): Orissa HC

Smt. Kanakalata Senapati Vs Assistant Commissioner GST and Central Excise (Orissa High Court) Orissa High Court held that “legal heir” cannot fall within ken of Section 65(7) of the Finance Act, 1994 hence proceedings under section 73 of the Finance Act determining service tax after the death of the service provider is unsustainable in law. Accordingly, the present writ petition is allowed. Facts- The husband of petitioner was carrying on business in the name and style “Senapati Palace” and engaged in the business of providing short stay facility (room rent). During F....