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2015 (1) TMI 87 - AT - Service TaxApplication for intervention - Permission for appointment as necessary party - demand of tax in the case would affect their right and business liability - Held that:- present applicant had not approached the Adjudicating authority. Therefore, we do not find any force in the application filed by the applicant. applicant cannot be treated as aggrieved party under Section 86 of the Finance Act, 1994 merely on the ground that the assessee - the Port Department, raised a demand on them relating to demand of tax arising out of the impugned order against which the Port Department filed an appeal - Decided against Appellant.
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