2011 (7) TMI 938

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..... . Kang, Vice-President]. - Heard both sides. Applicant filed this appeal for the waiver of amount of service tax of Rs. 28,836/- and penalty. The demand is confirmed on account that the applicant is running an authorised service station. 2. The contention of the applicant is that as per the definition of authorised service station, only service, repair, reconditioning of motor car, light m .....

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..... e, total demand is only Rs. 28,836/-. Prima facie, the applicant is not covered under the definition of the light motor vehicle as per the Motor Vehicle Act 5. In view of this, pre-deposit of Service tax and penalties are waived during the pendency of the appeal. Stay Petition is allowed. We find that the Commissioner (Appeals) has not cleared the appeal on merits, therefore, as we find that .....

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