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2013 (11) TMI 510 - CESTAT NEW DELHIService tax liability on Indian Railways – Whether issuance of SCN in the name of Divisional Railway Manager is valid as competent party - Renting of immovable property service - Held that:- In Chief Conservator of Forests, Govt. of A.P. vs. Collector and others - AIR 2003 Supreme Court 1805, [2003 (2) TMI 436 - SUPREME COURT] it was observed that, even post in the hierarchy of the posts in the Government set-up from the lowest to the highest, is not recognized as a juristic person nor can the State be treated as represented when a suit/proceeding is in the name of such offices/posts or the officers holding such posts, therefore, in the absence of the State in the array of parties, the cause will be defeated for non-joinder of a necessary party to the lis, in any court or Tribunal. The adjudication order as confirmed by the order of the Commissioner (Appeals) in the case are incompetent and consequently the adjudicated liability cannot be recovered by lawful process of law, from the Indian Railways, a department of the Union of India or from any division - The adjudicated liability, in the circumstances cannot be charged on the Indian Railways - Since the very initiation of assessment proceedings, in respect of the alleged liability to service tax of the India Railways is patently misconceived, the entire proceedings are a nullity - The appeal before us preferred by the Divisional Railway Manager is also mis-conceived – Decided against Assessee.
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