https://www.taxtmi.com/caselaws?id=247140 Service tax proceedings were held defective because notice, adjudication and appeal were pursued only against the Divisional Railway Manager, while the liability lay on the Union of India through the Ministry of Railways. The High Court applied the principle that the real liable entity is a necessary party and must be impleaded; proceeding against an officer in place of the Union rendered the adjudicatory process a nullity. The exception for a statutory authority did not apply on the facts, so the revenue challenge failed and the Tribunal's dismissal of the revenue appeal was left undisturbed. en-us Fri, 18 Apr 2014 00:00:00 +0530 Tue, 13 Oct 2015 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247140 Service tax proceedings were held defective because notice, adjudication and appeal were pursued only against the Divisional Railway Manager, while the liability lay on the Union of India through the Ministry of Railways. The High Court applied the principle that the real liable entity is a necessary party and must be impleaded; proceeding against an officer in place of the Union rendered the adjudicatory process a nullity. The exception for a statutory authority did not apply on the facts, so the revenue challenge failed and the Tribunal's dismissal of the revenue appeal was left undisturbed. Case-Laws Service Tax Fri, 18 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247140