https://www.taxtmi.com/caselaws?id=173571 Liability for taxable services provided by Indian Railways could not be enforced against the Divisional Railway Manager alone because the Union of India, Ministry of Railways, was the real entity against whom proceedings had to be instituted. Applying Article 300 of the Constitution and Section 79 of the Code of Civil Procedure, proceedings against the Central Government were required to be brought in the name of the Union of India. As the Union of India was never impleaded or given notice, the proceedings culminating in the adjudication order were treated as void, and the appeal filed only by the Divisional Railway Manager was held to be incompetent. en-us Mon, 07 Oct 2013 00:00:00 +0530 Wed, 14 Oct 2015 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173571 Liability for taxable services provided by Indian Railways could not be enforced against the Divisional Railway Manager alone because the Union of India, Ministry of Railways, was the real entity against whom proceedings had to be instituted. Applying Article 300 of the Constitution and Section 79 of the Code of Civil Procedure, proceedings against the Central Government were required to be brought in the name of the Union of India. As the Union of India was never impleaded or given notice, the proceedings culminating in the adjudication order were treated as void, and the appeal filed only by the Divisional Railway Manager was held to be incompetent. Case-Laws Service Tax Mon, 07 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173571