9911796707
TMI Blog2011 (1) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... for M/s Atwood, CA For Respondent: Shri S K Mall, SDR Per: B S V Murthy: M/s Gujarat State Petroleum Corpn. Ltd ('GSPC' for short) by its Miscellaneous Application seeks to implead itself as an intervener in the appeals filed by the Revenue as well as M/s Atwood Oceanic Pacific Ltd. Revenue is in appeal against the decision of the Commissioner, wherein he took a view that M/s Atwood is not lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. He also submits that if he is allowed as an intervener, he would be assisting the Tribunal in deciding the correct classification of the service. He relied upon the several decisions in support of his contention that the application of intervention has to be allowed. On the other hand, the learned advocate for M/s Atwood submits that the issue is directly covered against GSPC in the case of UP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay Service Tax, the liability would fall on UPSRTC and therefore UPSRTC has to be allowed to intervene. The Hon'ble Supreme Court observed that no notice was issued to UPSRTC and liability to pay Service Tax was of the private bus operators and therefore held that UPSRTC had no locus standii. 4. We do not find any merit in the application filed by GSPC to implead as an intervener and accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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