https://www.taxtmi.com/caselaws?id=207677 A third party whose liability may be only indirectly affected by a service tax appeal does not acquire locus standi to intervene merely on that basis. The Tribunal treated the dispute as one between the Revenue and the service provider on taxability and classification of the service, and followed Supreme Court guidance that absence of notice to the third party and the direct liability of the noticee do not create a right of impleadment. The application for intervention was therefore held not maintainable and rejected. en-us Tue, 25 Jan 2011 00:00:00 +0530 Thu, 29 Dec 2011 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207677 A third party whose liability may be only indirectly affected by a service tax appeal does not acquire locus standi to intervene merely on that basis. The Tribunal treated the dispute as one between the Revenue and the service provider on taxability and classification of the service, and followed Supreme Court guidance that absence of notice to the third party and the direct liability of the noticee do not create a right of impleadment. The application for intervention was therefore held not maintainable and rejected. Case-Laws Service Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207677