2013 (10) TMI 1348

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....and Mr. Sahab Singh, Technical Member, JJ. For the Petitioner : Sh. P. S. Goindi, Advocate For the Respondent : Ms. Ranjana Jha, Jt. CDR ORDER Per: Justice G. Raghuram: Proceedings were initiated for realisation of service tax dues under the taxable services renting of immovable property; and sale of space for advertisement, provided by the Union of India, Indian Railways. The Railway proper....

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....gnated and authorised representative, impleaded as a party. 4. It is axiomatic and the principle is mandated by the provisions of the Constitution (Article 300) and Section 79 of the Code of Civil Procedure 1908 as well, that wherever a suit is to be instituted against the Central Government., the proceedings should be initiated against the addressee described as the Union of India. Apart from th....