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2011 (1) TMI 852 - AT - Service TaxIntervenor - Locus Standi - Mining Services or Survey and Exploration of Minerals, Oil & Gas - Classification - Rule 41 of CESTAT Rules- in view of the decision of apex court inthe case of UPSRTC as reported in (2011 -TMI - 201649 - Supreem Court of India) - Held that: We do not find any merit in the application filed by GSPC to implead as an intervener and accordingly reject the same.
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