https://www.taxtmi.com/caselaws?id=239333 Service tax proceedings relating to renting of railway property were incompetent because they were initiated against the Divisional Railway Manager instead of the Union of India, which owned the property. The distinction between mere misdescription and non-joinder of a necessary party was decisive: while a misdescription can be corrected, failure to implead the Union of India in proceedings concerning government property is fatal. As the Union of India, Ministry of Railways, was never arrayed, the adjudication could not lawfully bind the Railways or its division and was treated as a nullity. en-us Tue, 01 Oct 2013 00:00:00 +0530 Wed, 10 Sep 2014 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239333 Service tax proceedings relating to renting of railway property were incompetent because they were initiated against the Divisional Railway Manager instead of the Union of India, which owned the property. The distinction between mere misdescription and non-joinder of a necessary party was decisive: while a misdescription can be corrected, failure to implead the Union of India in proceedings concerning government property is fatal. As the Union of India, Ministry of Railways, was never arrayed, the adjudication could not lawfully bind the Railways or its division and was treated as a nullity. Case-Laws Service Tax Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239333