DIVISIONAL RAILWAY MANAGER Vs. CCE AND ST

JUDGEMENT

(1.) 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 properties are located within the administrative jurisdiction of the Divisional Railway Manager, North Central Railway, Allahabad. Proceedings were initiated by the show cause notice dated 28.02.2011 culminating in an adjudication order dated 26.10.2012 passed by the Commissioner of Central Excise, ST, Allahabad. Service tax, interest and penal liability as specified were confirmed. Appeal is preferred against the said order.

(2.) AT all stages of the proceedings i.e. including issuance of the show cause notice, service thereof, the adjudication proceedings and the appeal preferred before this Tribunal, the Divisional Railway Manager, North Central Railway, Allahabad is arrayed as the sole party. At no stage of the proceedings was the Union of India, Ministry of Railways represented by a designated and authorised representative, impleaded as a party.