2011 (1) TMI 852

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....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 liab....

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....e. 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 UPS....