Service Tax Liability

Service tax liability is liability of a service provider irrespective of his status. Normally the service provider recovers it from the recipient of service, so payment of service tax out of one's assets does not arise. If service provider has defaulted in payment of service tax, the same may be recovered from him or his legal heirs who have inherited his assets.

Thank you for your reply.

The individual does not have any assets therefore in this case  the individual is not in a position to pay off the liability. If the individaul files for insolvency then also would the legal heirs or his wife would be liable to pay the liablilty from their self acquired assets or their income?

I do agree with the reply and the answer to your query is YES.

 I differ with Rama.

 

If the person does not have any asset, means his legal heirs have not inherited anything from him under succession. In such case no claim exists against the successors in respect of the liabilities of the individual.

 

In no case any claim can be enforced against  legal heirs or wife from their individual assets or income, in excess of inherited assets.

I do agree with Mr.Vineet. I am sorry I could not look at the inherited property.