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2011 (7) TMI 938 - CESTAT, NEW DELHIDemand - On account that the applicant is running an authorised service station - The contention of the applicant is that as per the definition of authorised service station, only service, repair, reconditioning of motor car, light motor vehicles or two wheelers are covered - As the light motor vehicle means any motor vehicle constructed or adapted to carry more than six passengers but not more than 12 passengers - Held that: Prima facie, the applicant is not covered under the definition of the light motor vehicle as per the Motor Vehicle Act - Appeal is allowed by way of remand to Commissioner (A)
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