| SooperKanoon Citation | sooperkanoon.com/46525 |
| Subject | Service Tax |
| Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Decided On | Nov-27-2007 |
| Judge | S Kang, Vice, S T T.V. |
| Reported in | (2008)12STJ305CESTATNew(Delhi) |
| Appellant | industrial Security Services |
| Respondent | Cce |
Excerpt:
the show cause was issued to m/s industrial security services to the proprietorship concern of shri k.p. srivastava. shri k.p. srivastava expired on 27/03/2006. therefore, as the proceedings were against the proprietorship concern, where proprietor expired hence the appeal filed by present appellant is dismissed as non-maintainable.
Judgment:
The show cause was issued to M/s Industrial Security Services to the proprietorship concern of Shri K.P. Srivastava. Shri K.P. Srivastava expired on 27/03/2006. Therefore, as the proceedings were against the proprietorship concern, where proprietor expired hence the appeal filed by Present appellant is dismissed as non-maintainable.