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2015 (12) TMI 74 - AT - Service TaxDemand of service tax from the Senior Divisional Engineer (Coordination), North Western Railway, Jodhpur. - renting of immovable property service - Held that:- Property belongs to the Union of India, Ministry of Railways and is situate within the territorial/administrative jurisdiction of the North Western Railway, Jodhpur Division. The entire adjudication proceedings were against the Senior Divisional Engineer (Coordination), North Western Railway and at no point of time the Union of India was impleaded. No notice was issued and no participation of the Central Government invited to the proceedings. The adjudication order is also passed against the Senior Divisional Engineer (Coordination), North Western Railway, State actor. It is again the Senior Divisional Engineer (Coordination), North Western Railway who has filed the appeal and this application for condonation of delay before the Tribunal. In the light of settled authority and the provisions of Article 300 of the Constitution, proceedings instituted against an official of the Central Government in the Ministry of Railways without arraying the Union of India/Central Government as a party, when the alleged tax liability of the State, would be a nullity and no liability would attach to the Central Government, in the circumstances. - under Section 99 of the Act, the liability of the Railways, to service tax, is unenforceable.
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